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Who is service receiver

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01 January 2016 My query is that- If mr.x has service provider has enter into contract with xyz ltd for running canteen in xyz ltd's premises and providing service by way of serving food to employees of the company and charges the cash from employees for food. Now in this case, who is service receiver, company or emloyees..?

01 January 2016 In this case the service receiver is the company.
Since the service contract is with the company.

01 January 2016 yes but the consideration for supply of food is moved from employees and ultimate benefit is received by employees, so we cannot say that service reciever is employees..?


02 January 2016 Yes we can say service receiver is employees.

03 January 2016 yes then why under service tax law company is treated as service reciever.? As the service reciever means a person who get benefit of service and paid consideration for such service.

04 January 2016 yes then why under service tax law company is treated as service reciever.? As the service reciever means a person who get benefit of service and paid considerationfor such service.

05 January 2016 Where in the service tax law mentioned company is service receiver.



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