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Outdoor Catering - A Judgement

Service Tax - By: - CA Akash Phophalia - Dated:- 31-3-2015 - OUTDOOR CATERING I wish to share an important judgement in relation to outdoor catering - PERFECT VENDING (INDIA) PVT. LTD. Versus COMMR. OF SERVICE TAX, CHENNAI 2015 (3) TMI 1011 - CESTAT CHENNAI In this case the applicant is engaged in the business of manufacture and sale of coffee and tea vending machines as well as supply of tea and coffee in their customer s premises. The applicant entered into an agreement with the client on the .....

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is also requested by the applicant to appoint a pantry boy in order to maintain the machines in good conditions. The gross monthly salary all inclusive of ₹ 5,830/- for a period of one year (which includes ESI/PF/Bonus, Gratuity, insurance etc.). The labour cost will be added along with the monthly bills. 4. The applicant will personally visit client s premises regularly to ensure that the arrangements are working to the satisfaction of the representatives of the client. 5. Cash transactio .....

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