Applicability of Service tax - under which Head

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..... Applicability of Service tax - under which Head
Query (Issue) Started By: - sunil v mehta Dated:- 15-12-2005 Last Reply Date:- 14-1-2006 Service Tax
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Service Tax
Dear Sir, A co .....

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..... ok(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 'serv .....

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..... e' 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)Whethe .....

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..... r 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, suni .....

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..... l mehta Reply By S Gupta: The Reply: 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 manufactur .....

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..... e. But you must take care of outdoor catering services and indirect employment of manpower under the category of Manpower Recuritment Services.
Discussion Forum - Knowledge Sharing .....

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