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            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

            Provisions expressly mentioned in the judgment/order text.

            <h1>Outdoor caterer service tax: definition, receiver scope expansion, and consolidation of prior technical clarifications.</h1> Service tax applies to any service provided by an outdoor caterer, with the provider defined as an outdoor caterer and the receiver scope expanded from a client to any person; a 'caterer' includes suppliers of food, beverages, crockery and related articles, and an 'outdoor caterer' supplies catering at places other than the caterer's own, including premises provided to the recipient. A central circular consolidates and supersedes earlier technical circulars and clarifications on scope, classification, valuation, export treatment, services from outside India and exemptions.

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