2017 (4) TMI 1026

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....mar Singh Gill' the Honarary Secretary Boat House Club Ltd. Nainital and Shri 'Sunder Lal Contractor' that he will deposit Rs. 50,000.00 as security and Rs. 4,00,000.00 as club Commission for outdoor catering service, the caterer shall receive payment from the person to whom the supplies are made by cash or credit vouchers which will be submitted to the club, the club shall provide the staff, cutlery, crockery empty gas cylinders, deep freeze etc. as required and all the taxes and liabilities levied by the Government on the catering contractor, menu cards alongwith rates of the food articles will be approved by the committee of management of the club. 3. The learned Commissioner (Appeals) have observed as follows : "(a) The club m....

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....services rendered by outdoor caterers is clearly distinguishable from the service rendered in a restaurant or hotel, inasmuch as in the case of outdoor canteen service the food/eatables/drinks are the choice of the person who partakes the services. He is free to choose the kind, quantum and manner in which the food is to be served. But in the case of restaurant, the customer's choice of food is limited to the menu card. Again in the case of outdoor catering, customer is at liberty to choose the time and place where the food is to be served. Further, in the case of outdoor catering the customer negotiates each element of the service, including the price to be paid to the caterer. 5. The learned counsel appearing for the appellant urges ....

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.... (India) Pvt Ltd. Versus Commissioner of Service Tax, Bangalore 2010(18) STR 37 (Trig-Bang.), wherein under the fact that the assessee was engaged in the business of preparation and supply of meals and snacks to various airlines and also engage in packing and handling of food, loading and transporting of trolleys, storage, handling and set up of catering equipment, the appellant registered under the category of outdoor canteen service, discharge Service Tax liability on the entire amounts collected towards handling charges, delivery charges, hi-lift charges and bond handling charges but did not pay Service Tax on account of provision of meals/food items to the airlines. It was held that in view of the constitutional provisions the assessee ....