2015 (4) TMI 971

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....titioner is providing services of out-door catering services to various customers including institutional customers such as M/s.Lakshmi Machine Works Ltd., M/s.Hindustan Photo Films, M/s.Parry Roca Private Ltd., and M/s.Tamil Nadu Newsprint and Papers Ltd., on mutually agreed terms. In the course of their business, the Audit Team of the department sent them a letter dated 03.04.2013 with regard to split up cost of materials and services. Further, a show cause notice dated 20.09.2013 was issued to the petitioner proposing the differential service tax on Out Door Catering Services for the period from 01.04.2008 to 31.03.2012 under proviso to sub-section (1) of Section 73 of Finance Act, 1994. The petitioner sent their reply dated 16.12.2013 t....

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....ing Authority, in its order dated 11.12.2014 has pointed out that in Notification No.12/2003-ST dated 20.06.2003, the word sold is crucial; if during the provision of a service, there is a sale of any goods and the value of such goods are shown separately in the bills then such value will be eligible for abatement in terms of Notification No.12/2003-ST. It also pointed out that a catering contract is generally of three types: (1) the caterer's consideration would be the agreed service charges, plus the actual cost of ingredients used in preparation of the food articles; or (2) the total consideration will be actual cost of food articles plus a specified percentage thereof as service charges; or (3) the total consideration will be compos....