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of <h1>Outdoor Catering Services Taxable for Any Person Since May 15, 2008, Clarified by Circular No. 96/7/2007.</h1> The taxable services related to outdoor catering as applicable before June 30, 2012. It specifies that any service provided by an outdoor caterer to any person is taxable, with the definition of the service receiver changing from a client to any person after May 15, 2008. An outdoor caterer is defined as a caterer providing services at a location other than their own. Circular No. 96/7/2007 clarifies that it supersedes previous circulars and communications on technical issues related to service tax, including classifications and exemptions.
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