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2018 (7) TMI 858

Levy 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, .....

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at the service tax on the catering facilities received from outdoor caterer has been paid and no credit of the same taken by the appellant. In terms of labour agreement with the work-men, appellant got certain amount from the workmen for providing these facilities in the canteen located in his premises. The dispute is with regards to levy of service tax on the charges collected by the appellant from his workmen. 2. I have heard Shri D.K. Tyagi, Advocate on behalf of appellant and Shri V.R. Reddy .....

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ntained 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, vid .....

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ering services provided to the employees of the appellant. According to my view, the said act amounts to Service in terms if clause (44) Section 65 B of the Act, as it involves receipt of consideration. Further, the said service finds a place in the list of 'Declared Service' in terms of Section 66E (e) of the Act, ibid. Moreover, these activities are also not covered in the 'Negative List' or Mega Exemption so as to be exempted from payment of service tax. Here, in this case, th .....

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of Chapter V of the Finance Act, 1994 and as per clause (e) of Section 66E of the Act, the said activity finds place in the list of 'Declared Service'. Therefore, these services becomes taxable and liable for payment of service tax accordingly. In view of the above discussions I hold the impugned order-in-original as legal and proper. 5. I have cons dered the submissions made by both sides. 6. In this case, reference is made to para 6.5 of the order-in-appeal for rejecting the claim und .....

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