M/s. Ambedkar Institute of Hotel Management vs. Commission of Central Excise and Service Tax, Chandigarh [2015- TIOL-1593-CESTAT-DEL]
Meals prepared at one's own premises an simply supplied at pre-determined rates without getting involved in serving of meals in any manner would not be covered by 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.