https://www.taxtmi.com/caselaws?id=787990 Preparation and supply of cooked mid-day meals from the provider's own premises to the Education Department did not amount to taxable outdoor catering service under the Finance Act, 1994, because the meals were neither prepared nor served at the place of consumption and the provider was not involved in serving them at schools. On that basis, the service tax demand failed, and the associated interest and penalties also could not be sustained. The earlier decision on an identical issue was followed, and the impugned order was set aside with consequential relief. en-us Tue, 06 Jan 2026 00:00:00 +0530 Mon, 16 Mar 2026 08:42:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787990 Preparation and supply of cooked mid-day meals from the provider's own premises to the Education Department did not amount to taxable outdoor catering service under the Finance Act, 1994, because the meals were neither prepared nor served at the place of consumption and the provider was not involved in serving them at schools. On that basis, the service tax demand failed, and the associated interest and penalties also could not be sustained. The earlier decision on an identical issue was followed, and the impugned order was set aside with consequential relief. Case-Laws Service Tax Tue, 06 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787990