AAR: "Catering Support Services" from kitchen located at company premises, taxable at 5%

Karnataka AAR rules that service provided by an outdoor caterer to employees of a company under cash and carry model, as a part of contractual arrangement with the company, qualifies as 'canteen service' and hence liable to be taxed at 5%; Under the 'cash and carry' model, the caterer herein prepared the food items at the company premises and sold them over the counter to the employees, who in turn paid for the purchases; AAR, on a careful perusal of Entry 7(i) of Notificatio...