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2014 (12) TMI 1038 - AT - Service TaxMid-day Meal Scheme - Exemption order No. 2/2/2011-Service Tax, dated 8-8-2011 - Outdoor catering services - Held that:- By an ad hoc exemption order No. 2/2/2011-Service Tax, dated 8-8-2011, the Central Govt. in purported exercise of powers under Section 93(2) of the Act granted exemption from the liability to tax in respect of outdoor catering service provided by a NGO registered under any Central Govt. Act or State Act, or centrally assisted Mid-day Meal Scheme, during the period 10-9-2004 to 2-10-2010. That the assessee fulfils the requirements for entitlement to the exemption under the Notification dated 8-8-2011, is not contested by Revenue. - impugned adjudication orders are set aside - Decided in favour of assessee.
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