Applicability of Service tax - under which Head, Service Tax

[sunil v mehta]

Dear Sir, A cook(with his team of assistants)prepares food/meal for a client for a marriage function.Client supplies all the materials needed to prepare the food.The cook only 'prepares' food/meal.He does not 'serve' the meal.He charges his client on 'lump sum'basis.The meal is prepared at the place provided by the client. Query:1)Whether the cook is liable to service -tax?If yes,then under which head? 2)Whether the cook can be liable to s.tax under Bus-Aux. services--"processing or production of food/meal for client" i.e.food prepared on job-work basis.Only labour charges ,no mamterials. Thanking You, sunil mehta

Posts / Replies

[S Gupta]

The nature of services explained by you are not liable to service tax under the category of business auxilairy service as this activity is amounting to manufacture. But you must take care of outdoor catering services and indirect employment of manpower under the category of Manpower Recuritment Services.