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    <title>Outdoor Catering - A Judgement</title>
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    <description>Classification of supply as outdoor catering service arises where a provider delivers beverages on a client&#039;s premises and performs attendant services beyond a mere sale of goods. The agreement required on site supply, client directed timing, maintenance and cleanliness of vending equipment, provision of pantry staff with labour costs billed monthly, and regular supplier visits to ensure satisfactory arrangements, establishing a service component taxable as outdoor catering.</description>
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