https://www.taxtmi.com/caselaws?id=800928 On-site catering at premises supplied by the service recipient falls within Outdoor Catering Service; continuous use does not make those premises the caterer's own place of business. Gross receipts under a composite catering contract may be taxed as service receipts rather than treated exclusively as food sales. The RBI-specific exemption applies only where tax liability shifts to RBI under the prescribed reverse-charge framework. A bona fide interpretative dispute, absent proven suppression or intent to evade tax, prevents extended limitation and penalties. Tax remains confined to the normal period, with statutory interest and cum-tax valuation requiring recalculation. en-us Mon, 12 Oct 2026 00:00:00 +0530 Wed, 14 Oct 2026 06:17:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800928 On-site catering at premises supplied by the service recipient falls within Outdoor Catering Service; continuous use does not make those premises the caterer's own place of business. Gross receipts under a composite catering contract may be taxed as service receipts rather than treated exclusively as food sales. The RBI-specific exemption applies only where tax liability shifts to RBI under the prescribed reverse-charge framework. A bona fide interpretative dispute, absent proven suppression or intent to evade tax, prevents extended limitation and penalties. Tax remains confined to the normal period, with statutory interest and cum-tax valuation requiring recalculation. Case-Laws Service Tax Mon, 12 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800928