TMI Blog2020 (2) TMI 1394X X X X Extracts X X X X X X X X Extracts X X X X ..... ntral Government vide Entry No. 19 in the Notification No. 25/2002 ST dated 20.06.2012 has exempted the Services provided in relation to serving of food or beverages by a restaurant, eating joint or a mess, other than those having the facility of air-conditioning or central air-heating in any part of the establishment, at any time during the year . The said notification was amended vide Notification No. 14/2013-ST dated 22.10.2013, in inserting Entry no. 19A in the base notification - On reading of entry 19A in the notification dated 22.10.2013, it reveals that the canteen maintained in a factory has been provided with the exemption from payment of service tax. The said notification nowhere specified that canteen maintained by or run ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the terms of agreement, the appellant was responsible for providing the manpower for serving and preparing food for the employees within the factory premises and elsewhere as and when required. For the period 01.07.2012 to 22.10.2013, the appellant had charged and collected service tax on the said service and deposited the same with the Central Government account. However, during the disputed period from October 2013 to March 2016, the appellant did not collect the service tax from the client and also did not deposit the same into the government exchequer. Non-payment of service tax was owing to the reason that serving of food by a canteen maintained in a factory was exempted from payment of service tax in terms of Notification No. 25/2012- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rred notifications dated 20.06.2012 and 22.10.2013 and as such, the appellant was not required to pay any service tax on the taxable service provided by it during the disputed period. To support such stand, the learned Advocate has relied upon the decision of this Tribunal in the case of M/s ICS Food Pvt. Ltd. Vs. Commissioner of Service Tax, Noida, reported in 2018-TIOL-2349-CESTAT-ALL. He further submitted that the Civil Appeal filed by Revenue against the said decision was dismissed by the Hon ble Supreme Court, reported in 2019 (22) G.S.T.L. J163 (S.C.). Thus, the learned Advocate submitted that since the issue is no more res integra , the adjudged demand confirmed by the department cannot be sustained. 4. On the other hand, the lea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me during the year . The said notification was amended vide Notification No. 14/2013-ST dated 22.10.2013, in inserting Entry no. 19A in the base notification. The said newly inserted Entry 19A reads as 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. On reading of entry 19A in the notification dated 22.10.2013, it reveals that the canteen maintained in a factory has been provided with the exemption from payment of service tax. The said notification nowhere specified that canteen maintained by or run by the factory can only be considered for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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