TMI Blog2016 (1) TMI 1191X X X X Extracts X X X X X X X X Extracts X X X X ..... is the Development Commissioner? - Held that: - There is no finding that these are not approved services. The assessment to tax and the exemption provided under N/N. 40/2012-ST merely lays down the procedure for reimbursement of a tax that should not have been collected in the first place. That it was collected is attributable to the caution exercised by the service provider who would rather not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... storage and warehousing service and business auxiliary service by M/s Easter Technologies Pvt Ltd, a unit in a special economic zone. 2. The respondent, functioning at EON Free Zone, Kharadi, applied for refund of service tax borne while availing the above services between January 2013 and March 2013. The respondent claimed benefit of notification no 40/2012-ST dated 20th June 2012 and soug ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... warehousing service and ₹ 1,052/- relating to business auxiliary service were allowed as exempt. 3. Learned Authorized Representative vehemently argued that M/s Mayur Hotels, being in the business of running of hotels and restaurants, is not a provider of outdoor catering service but is a provider of indoor catering and that the respondent had been unable to evince that the catering ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provider should match the taxable services described in section 65 of Finance Act, 1994 to be eligible for exemption. Hence the invoice for food charges is presumed to have been for rendering of indoor catering which is not taxable. 6. It is not in doubt that the services which were provided to the respondent were taxable and that the service tax on the supplied services had been discharged. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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