CESTAT Explains difference between Restaurant & Outdoor Catering Services

Commissioner of Customs Vs M/s. Fortune Cookie (Cestat Allahabad) In this case Service Tax sought to be demanded from the respondent under the category of “outdoor catering service”, which is required to be examined as defined in section 65(76)(a) of the Finance Act, 1994. “Outdoor caterer “means a caterer engaged in providing services in connection with catering at a place other than at his own but including a place by provided by way of tenancy or otherwise by person receiving such services and the “restaurant service‟ means as per 65(105)(zzzzb) “any service provided or to...