https://www.taxtmi.com/caselaws?id=251225 Taxability of ready-to-serve food depended on whether the appellant was acting as an outdoor caterer under the Finance Act or merely preparing food for sale at premises provided by another entity. The record indicated that the appellant prepared the food, while the other contracting party served it to customers, collected the consideration, and shared proceeds under the contract. Because the liability finding had been recorded without proper verification of who actually served the food, the factual basis for outdoor catering tax was incomplete. The impugned order was set aside and the matter was remanded for de novo adjudication after hearing the appellant. en-us Wed, 23 Jul 2014 00:00:00 +0530 Mon, 08 Sep 2014 09:30:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251225 Taxability of ready-to-serve food depended on whether the appellant was acting as an outdoor caterer under the Finance Act or merely preparing food for sale at premises provided by another entity. The record indicated that the appellant prepared the food, while the other contracting party served it to customers, collected the consideration, and shared proceeds under the contract. Because the liability finding had been recorded without proper verification of who actually served the food, the factual basis for outdoor catering tax was incomplete. The impugned order was set aside and the matter was remanded for de novo adjudication after hearing the appellant. Case-Laws Service Tax Wed, 23 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251225