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Outdoor catering exemption extends to organised pantry and catering arrangements supplying beverages, sandwiches and refreshments where the catering arrangement as a whole provides a substantial and satisfying meal. The expression is not confined to lunch or dinner, and individual menu items cannot be isolated to deny exemption. For composite catering contracts involving food and beverages subject to VAT, the taxable service value must be separately identified under the contract and valuation provisions; service tax cannot be demanded on the entire consideration by assumption. Extended limitation does not apply where registration, returns, agreements, invoices and VAT records disclose all primary facts and the dispute concerns only interpretation of the exemption. The demand, interest and penalties were set aside.
Outdoor catering exemption extends to organised pantry and catering arrangements supplying beverages, sandwiches and refreshments where the catering arrangement as a whole provides a substantial and satisfying meal. The expression is not confined to lunch or dinner, and individual menu items cannot be isolated to deny exemption. For composite catering contracts involving food and beverages subject to VAT, the taxable service value must be separately identified under the contract and valuation provisions; service tax cannot be demanded on the entire consideration by assumption. Extended limitation does not apply where registration, returns, agreements, invoices and VAT records disclose all primary facts and the dispute concerns only interpretation of the exemption. The demand, interest and penalties were set aside.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4897 
