TMI Blog2014 (8) TMI 547X X X X Extracts X X X X X X X X Extracts X X X X ..... be exempted from the taxable service on outdoor catering. Similarly vide ad-hoc exemption Notification No. 2/2/2011 issued from F.No. 137/94/2010-CX.4 by Ministry of Finance, it has been held that mid-day meal provided by non government organization registered under any Central Act or State Act, under Centrally assisted Mid-Day Meal Scheme, from the whole of service tax leviable thereon under Sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd entered into a joint venture agreement with Government of Rajasthan in providing mid-day meal to school children studying in Government schools, government aided school and EGS centres etc. The food is cooked at Centralized Kitchen at Kishangarh. The wheat and rice is supplied by the Government. The entire cost of programme is shared between the appellant and the Government as per terms of MOU ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provided by way of tenancy or otherwise by the person receiving services. 4. After going through the MOU entered into by appellant with Government of Rajasthan, we find that mid-day meal provided by the appellant, is being cooked at the centralized kitchen and is in the nature of joint venture programme between the appellant and the Government of Rajasthan. The appellant is under an obligation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been held that mid-day meal provided by non government organization registered under any Central Act or State Act, under Centrally assisted Mid-Day Meal Scheme, from the whole of service tax leviable thereon under Section 66 of the Finance Act, during the period 10-9-2004 to 2-9-2010. In view of the above, prima facie, we allow stay petition unconditionally. (Pronounced in the open court) - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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