9911796707
TMI Blog2018 (7) TMI 1759X X X X Extracts X X X X X X X X Extracts X X X X ..... not under the 'outdoor catering service'. 2. The facts of the case are that during the period 01.04.2007 to 31.03.2012, the appellant was providing food services in the premises of Noida Golf Course at Noida. As per the agreement, the respondent was paying Rs. 3.00 Lakhs per month to Noida Golf Course and providing food to the members of Noida Golf Course. In May 2011 the 'restaurant services' came in the net of taxable services and since then, the respondent is paying Service Tax under 'restaurant services'. Revenue is of the view that the activity undertaken by the respondent falls under the category of 'outdoor catering service' and the said service is taxable since 2003 therefore, the respondent are liable to pay Service Tax for the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ering service", which is required to be examined as defined in section 65, (76)(a) of the Finance Act, 1994. 'Outdoor caterer' means a caterer engaged in providing services in connection with catering at a place other than at his own but including a place by provided by way of tenancy or otherwise by person receiving such services and the 'restaurant service' means as per 65(105)(zzzzb) "any service provided or to be provided to any person, by a restaurant, by whatever name called having the facility of air conditioning in any part of the establishment, at any time during the financial year, which has license to serve alcoholic beverage in relation to serving of food or beverage including alcoholic beverage or both in its premises". 7. On ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... luding the price to be paid to the caterer. Outdoor catering has an element of personalized service provided to the customer. Clearly the service element is more weighty, visible and predominant in the case of outdoor catering. It cannot be considered as a case of sale of food and drink as in restaurant." 8. From the above observation of the Hon'ble Apex Court, it is clear that the service of restaurant and outdoor caterer are distinguishable. Admittedly the services provided by the respondent in a restaurant of Noida Golf Course are in the nature of 'restaurant service' as respondent is maintaining menu card, prices fixed in every item and there is no personal interaction with the service recipient in the restaurant. In that circumstances ..... X X X X Extracts X X X X X X X X Extracts X X X X
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