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2018 (7) TMI 858 - AT - Service TaxLevy of service tax - recovering consideration from its employees for providing canteen services - scope of 'service' - Held that:- I am clearly not in a position to appreciate what has been stated therein. Commissioner (Appeals) states that appellant's act of recovering consideration from its employees for providing canteen services falls under the definition of the term - Service. Since it is the finding Commissioner (Appeals) that the activity undertaken by the appellant is a canteen service, then how can he deny the exemption that has been given in respect of the said taxable service. No cogent or even an iota of reason is coming for not allowing the benefit of exemption under notification No. 25/2012-ST dated 20.06.2012 as amended by the notification No. 14/2013-ST dated 22.10.2013 - service tax not levied, since the activity does not fall under the scope of term 'service'. Appeal allowed - decided in favor of appellant.
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