Indian Coffee Co-operative Society Ltd. entered into agreements with a thermal company for running and maintenance of a guest house and with Lemon Ltd., for running and maintenance of catering services for the township o

The facts of the case are similar to that in the case of Coffee Workers' Co-operative Society Ltd. v. CCE & ST, 2014 (34) STR 546 , wherein it was held that the taxable catering service could not be confused with who had actually consumed the food, edibles and beverages which were supplied by the assessee. Taxability or the charge of tax does not depend on whether and to what extent the person engaging the service consumes the edibles and beverages supplied wholly or in part. What is material is whether the service of an outdoor caterer is provided to another person or not. Once it is established that services of outdoor caterer is used, as in the present case, the chargeability of tax is attracted. In the given case the Society is a caterer which supplies food, edibles and beverages to cater to persons who use the facility of a canteen that is provided by the thermal company or by Lemon Ltd., within their own establishments. The companies have engaged the services of the Society as a caterer at a place other than its own, as an outdoor caterer. Thus, the contention of the Revenue is correct.