Services Classified as Outdoor Catering, Not Restaurant or SEZ Canteen; Distribution Role Doesn't Affect Tax Status.

Classification of services - Outdoor catering services or restaurant service? - It is clear that the applicant cannot claim that they are running a canteen in SEZ. - their service would be in the nature of outdoor catering service. - The undertaking of additional responsibility of services of distribution of food by the applicant would in no way impact the classification or taxability of the services being provided by the applicant. .....

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