The Allahabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the concepts of restaurant services and outdoor catering are distinguishable and the providing of food maintaining a menu card with fixed price personal interaction with the service recipient is restaurant service. In the instant case, the appellant was providing […]
The post Providing Food by maintaining Menu Card with Fixed Price is ‘ Restaurant Services ’, not Outdoor Catering: CESTAT [Read Order] appeared first on Taxscan | Simplifying Tax Laws.
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