Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2016 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (9) TMI 430 - CESTAT MUMBAIService tax liability - outdoor catering services - engaged in providing Mid Day Meals to various schools and are getting paid for the same from the Schools/Government - appellant contended that the School/Govt. organization is not providing any infrastructure, necessary utensils, arrangement for water and sitting arrangements, they themselves are cooking and supplying which is outright sale to the Govt. and there is no service component. Held that:- by applying the decision of Principal Bench of the Tribunal in the case of Ambedkar Institute of Hotel Management v. CCE Chandigarh [2015 (9) TMI 163 - CESTAT NEW DELHI] where after analyzing the provisions to Section 65(76a) and 73 of the Finance Act, 1994, Tribunal came to a conclusion that the service tax liability does not arise on the appellant therein for preparing and supplying food under Mid Day Meal Scheme, the impugned orders are set aside. - Decided in favour of appellant
|