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Running a canteen at client's place held as outdoor catering services

February 13, 2017[2017] 78 taxmann.com 34 (Mumbai - CESTAT)
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Service Tax : Where 'L' had engaged assessee, a co-operative society, to run canteen in its factory and members of society were employees of 'L' and rates were fixed by 'L' and its employees and consideration for meal consumed by employees was paid in tandem by consumer and 'L' and any deficit to assessee was made good by 'L', assessee fell within category of 'outdoor caterer'

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