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2018 (9) TMI 1498 - AT - Service TaxOutdoor Catering Services - case of appellant is that they are not involved or engaged in serving of the food which is an important element in the case of catering service - Held that:- Service tax has been charged on the entire amount received by the appellant from their customers including the amount for supply of tiffin boxes or supply of food from base kitchen which would not be covered by the definition of catering service. However, the appellant are also engaged in cooking the food at the customer’s premises and also booking orders for tent, decoration, serving of food etc. The question as to whether there is evidence indicating that the appellant were also engaged in serving of food at the customer’s premises where they were cooking the food, can be examined only at the level of Original Adjudicating Authority, for which purpose matter is remanded to Original Adjudicating Authority - appeal allowed by way of remand.
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