Out-door catering services used primarily for personal use or consumption of any employee is not ‘Input Service’: SC

Toyota Kirloskar Motor Private Limited Vs Commissioner of Central Tax (Supreme Court of India)

We have heard Mr. V. Sridharan, learned Senior Counsel appearing for the petitioner.

The statutory provision – Rule 2(1) defining ‘Input Service’ post 01.04.2011 is very clear and the out-door catering services when such services are used primarily for personal use or consumption of any employee is held to be excluded from the definition of ‘Input Service’.

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