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          Service Tax

          Outdoor Caterer

          Taxable Services - As appliable on or before 30-6-2012

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          Outdoor caterer service tax: definition, receiver scope expansion, and consolidation of prior technical clarifications. 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.
                            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.

                                  Outdoor caterer service tax: definition, receiver scope expansion, and consolidation of prior technical clarifications.

                                  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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