Whether Outdoor Catering Service is falling under VAT or not

Yes the outdoor  catering is falling under service tax........!!!!!!!!!!!

The outdoor catering service towards which Service Tax is paid and involved in maintaining canteen in the factory is input service.

Notification no CE-20/ST/Trade notice/97 dt 5.08.97, its mention that the service tax is chargeble @ 5% and the value of the taxeble service provided by outdoor caterer to client for services in relation to such catering including the charges for food, delible preperation.

OUTDOOR CATERERS: As per Section 88 of the Finance Act, 1997 caterer has been defined to mean any person who supplies, either directly or indirectly, any food, edible preparations, alcoholic or non-alcoholic beverages or crockery and similar articles or accouterments for any purpose or occasion and an outdoor caterer has been defined as a caterer engaged in providing services in connection with catering at a place other than his own.

In cases where the outdoor caterer provides services of catering including supply of food an abatement of 50% of the total amount charged has been provided (Notification No. 30/97-ST refers) subject to the condition that the bills issued in this regard indicate clearly that it is inclusive of the cost of food, eatables, etc.

Here Abatment Service Tax & Relevant VAT Rate is applicable on Outdoor Catreing.

Regards, Savan Somani 

AGREE WITH ABOVE REPLY