Applicability of Service tax - under which Head

[sunil mehta]

Dear Sir, A cook(with his team of assistants)prepares food/meal for a client for a marriage function.Client supplies all the materials needed to prepare the food.The cook only 'prepares' food/meal.He does not 'serve' the meal.He charges his client on 'lump sum'basis.The meal is prepared at the place provided by the client. Query:1)Whether the cook is liable to service -tax?If yes,then under which head? 2)Whether the cook can be liable to s.tax under Bus-Aux. services--"processing or production of food/meal for client" i.e.food prepared on job-work basis.Only labour charges ,no mamterials. Thanking You, sunil mehta

AI Summary

Service tax applicability: meal preparation alone is not Business Auxiliary Service; consider catering or manpower recruitment.
Preparing meals at a client's premises using client supplied materials and charging lump sum is not taxable under Business Auxiliary Service because it amounts to manufacture; however, outdoor catering or indirect employment/provision of personnel may instead attract service tax as outdoor catering services or Manpower Recruitment Services.