https://www.taxtmi.com/forum/issue?id=2762 Whether provision of tea and snacks through an external agency attracts service tax depends on the supplier's activity: if no consideration is received from employees there may be no taxable receipt, but catering supplied by an external provider at premises other than the caterer's own qualifies as Outdoor Catering and is taxable with an available abatement. The external agency, as service provider, must satisfy registration and tax collection obligations when turnover thresholds are met, and the employer, as recipient, may claim Cenvat Credit on the service. en-us Thu, 10 Feb 2011 12:45:07 +0530 Thu, 23 Jan 2025 15:58:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=2762 Whether provision of tea and snacks through an external agency attracts service tax depends on the supplier's activity: if no consideration is received from employees there may be no taxable receipt, but catering supplied by an external provider at premises other than the caterer's own qualifies as Outdoor Catering and is taxable with an available abatement. The external agency, as service provider, must satisfy registration and tax collection obligations when turnover thresholds are met, and the employer, as recipient, may claim Cenvat Credit on the service. Discussion-Forum Service Tax Thu, 10 Feb 2011 12:45:07 +0530 https://www.taxtmi.com/forum/issue?id=2762