Outdoor Caterer - Taxable Services - As appliable on or before 30-6-2012 - Service Tax

Outdoor Caterer (w.e.f. 10.09.2004) What is taxable - 65(105)(zzt) Any service provided or to be provided to any person, by an outdoor caterer; Who is the receiver of service Upto 15-5-2008 - a Client W.e.f. 16-5-2008 - Any person Who is the provider of service Outdoor caterer Meaning of Caterer - 65(24) "caterer" means any person who supplies, either directly or indirectly, any food, edible preparations, alcoholic or non-alcoholic beverages or crockery and similar articles or accoutrements for any purpose or occasion; Meaning of Outdoor Caterer - 65(76a) "outdoor caterer" means a caterer engaged in providing services in connection with catering at a place other than his own but including a place provided by way of tenancy or otherwise by the person receiving such services. ************************* A. As per Paragraph No 6. of Circular No. 96/7/2007 dated 23/8/2007 states that :- "6. This circular supersedes all circulars, clarifications and communications, other than Orders issued under section 37B of the Central Excise Act, 1944 (as made applicable to service tax by section 83 of the Finance Act, 1994), issued from time to time by the CBEC, DG (Service Tax) and various field formations on all technical issues including the scope and classification of taxable services, valuation of taxable services, export of services, services received from outside India, scope of exemptions and all other matters on levy of service tax. With the issue of this circular, all earlier clarifications issued on technical issues relating to service tax stand withdrawn."