Where applicant-assessee had established canteen in their premises and has been bearing a part of cost for providing food/beverages to their employee and it is certainly an activity amounting to supply of service, therefore, supply of food by employer, i.e., applicant to their employees is composite supply of food held as ‘Supply of service’ as per Schedule-II of GST Act – Sundaram Clayton Ltd., In re – [2024] 162 taxmann.com 168 (AAR – TAMILNADU)