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TMI Blog2024 (8) TMI 1507X X X X Extracts X X X X X X X X Extracts X X X X ..... ame is not available to them on the ground that the said exemption is available only to the owner of the premises where the canteen is operated. 2. Shri Shailesh Sheth, learned Counsel appearing on behalf of the appellant at the outset submits that this issue is no longer res-integra as the same has been decided by the CESTAT bench of Allahabad in the case of M/s. ICS Food Pvt. Limited vs. Commissioner of Service Tax, Noida - 2018- TIOL-2349-CESTAT-ALL and the same was upheld by Hon'ble Supreme Court by dismissing the Revenue's appeal reported at Commissioner vs. ICS Food Pvt. Limited - 2019 (22) GSTL J163 (SC). 3. Shri Ajay Kumar Samota, learned Superintendent (AR) appearing on behalf of the Revenue reiterates the findings of the impugne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a mess, other than those having (i) the facility of air-conditioning or central air-heating in any part of the establishment, at any time during the year, and (ii) a licence to serve alcoholic beverages; 20 to 36 ...... ....... ........ 3. This notification shall come into force on the 1st day of July, 2012. [Notification No. 25/2012-S.T., dated 20-6-2012] From the plain reading of the above notification, it is nowhere indicated that which person will get the exemption. It is predominantly the service of Food and Beverages by a canteen is exempted irrespective of the fact that who is running the canteen. The only condition is that such canteen should be operated within the premises of the factory as per Factory's Act, 1948 which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are considered as OUTDOOR CATERING, those have been used for providing services in relation to serving food and beverages in a canteen.
Thus the services provided by the appellant is covered by Entry No. 19A of the Negative List and exempted from payment of Service Tax. Accordingly, the appeal is allowed and impugned order is set-aside."
5. In view of the above decision which was upheld by the Hon'ble Supreme Court and the observation made by us hereinabove, the appellant is clearly entitled for the exemption under Notification No. 25/2012-ST. Accordingly, the demand in the present case is not sustainable. Hence the impugned order is set-aside and the appeal is allowed.
(Pronounced in the open court on 13.08.2024) X X X X Extracts X X X X X X X X Extracts X X X X
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