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Meals prepared at one’s own premises and simply supplied at pre-determined rates without getting involved in serving of meals in any manner would not be covered by the definition of outdoor caterer.
Facts:
Appellant is an institute providing mid-day meal to the schools under the Government Scheme. The institute prepares food as per the fixed menu and supplies to the schools and is neither supplying any crockery etc. nor is involved in serving the meal at the school. The department sought to levy service tax under outdoor catering service. Besides, the space in the institute was also made available to various persons for their functions. The Commissioner confirmed both the demands under outdoor catering and mandap keeper services respectively. Aggrieved by the same, the present appeal is filed.
Held:
The Tribunal noted that the Appellant was neither preparing the meals at the school nor serving them and the meals were only supplied at pre-determined rates. Accordingly, it was held that the activity was not a taxable service of outdoor catering. Though the Appellant was a ‘caterer’ within the meaning of section 65(24) of the Finance Act, 1994, the Tribunal stated that the service covered u/s 65(105)(zzt) of the Finance Act, 1994 was that of an “outdoor caterer” and not by a ‘caterer’. Further in respect of the second matter, it was confirmed that mandap keeper service was provided by them, however since the turnover was below the threshold limit, they were exempted from the service tax.
