TMI Blog2018 (7) TMI 858X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - Appeal No. ST/85431/2018 - A/86807/2018 - Dated:- 25-5-2018 - Mr. Sanjiv Srivastava, Member (Technical) Shri D.K. Tyagi, Advocate Appellant Shri V. R. Reddy, Asst. Commr (AR) Respondent ORDER Per: Sanjiv Srivastava The issue in this appeal is regard to levy of service tax on the charges recovered by the appellant from his work-men for providing canteen facilities. In this case, the appellant has outs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ara 19A in Notification No. 14/2013-ST which reads as follows:- 19A. Services provided in relation to serving of food or beverages by a canteen maintained in a factory covered under the Factories Act, 1948 (63 of 1948), having the facility of air-conditioning or central air-heating at any time during the year. 3.1 In terms of this entry, exemption have been provided to the services sought to be by the department in the present case. He also placed on record the decision of Authority for Advance Ruling under Section 98 of the Goods and Services Tax Act, 2917 wherein in Para 8 has been observed:- 8. It is true that in the pre-GST period, vide Sl.No. 19 and 19A of Notification No. 25/2012 ST dated 20.06.2012 as amended by Notifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... employees as mandated under Factories Act, 1948. Accordingly, the employer becomes the service provider and the employees become the service receiver. Therefore, the said activity becomes taxable and is subjected to the payment of service tax. 6.5 According to my view, the appellant's contention about the exemption available to canteen services will not hold good in the present case. The consideration recovered the appellants is taxable under the definition of 'service'. The said exemptions are in a different context and thus have no relevance with the present issue. Also, the said activity also fails to find a place in the 'negative list'. Further, in view of the discussions above, I hold that the appellant's ..... X X X X Extracts X X X X X X X X Extracts X X X X
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