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2021 (11) TMI 834 - AT - Service TaxNon-payment of service tax - Outdoor catering services - period prior to October 2013 - Section 73(1) of the Finance Act, 1994 - Notification No.14/2013-ST dated 22.10.2013 - HELD THAT:- The issue decided in the case of M/S. SAI FOOD SERVICES VERSUS COMMISSIONER OF C.G. ST., NAVI MUMBAI [2020 (2) TMI 1394 - CESTAT MUMBAI] where it was held that since the appellant had provided the services of serving food and maintaining the canteen located in the factory, belonging to M/s. Ceat Ltd., the benefit of service tax exemption. There are no merit in the impugned orders demanding tax, interest and imposing penalty - appeal allowed - decided in favor of appellant.
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