no since it is reimbursement of the expenditure you need not deduct tds. If you are taking any service and you have to pay then you have to deduct tds as applicable
Yes tax has to be deducted if any one payment to the vendor exceeds Rs.20,000/- or if the aggregate value of all the bills raised by the vendors exceeds Rs. 50,000/- in any one FY.
Please refer section 194C of the Income Tax Act for further details.
If it is a Purchase of food, no TDS. If it is a contract to make food as per specification in our premises, and supply at our premises, it is a composit contract and TDS is applicable
Catering services are specifically included under section 194C. Hence TDS is required to be deducted if any single paymnet exceeds Rs. 20000/- or if the aggragate payment exceeds Rs. 50000/- during a year.
Further, I would advice that tax be deducted from the immediate payment itself if annual catering expenditure on estimated basis falls fairly above Rs. 50000/- (say 10000/- per month). This would save on interest for late deduction with retrospective effect.