https://www.taxtmi.com/caselaws?id=204440 Outdoor catering service was treated as taxable where the assessee admitted supplying food and snacks at customers' premises and witness evidence supported that position; the circular-based plea that it was only delivery of food was rejected. Exemption under Notification No. 12/03-S.T. also failed because the records did not show the value of goods and materials sold while rendering the service. By contrast, the claim for the 50% concession under Notification No. 20/2004-S.T. required fresh verification of the actual food supplied from the bills, so that issue was remanded for reconsideration. en-us Mon, 13 Sep 2010 00:00:00 +0530 Fri, 17 May 2013 11:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204440 Outdoor catering service was treated as taxable where the assessee admitted supplying food and snacks at customers' premises and witness evidence supported that position; the circular-based plea that it was only delivery of food was rejected. Exemption under Notification No. 12/03-S.T. also failed because the records did not show the value of goods and materials sold while rendering the service. By contrast, the claim for the 50% concession under Notification No. 20/2004-S.T. required fresh verification of the actual food supplied from the bills, so that issue was remanded for reconsideration. Case-Laws Service Tax Mon, 13 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204440