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 .

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.