2010 (12) TMI 1116 - AT - Service Tax

Summary

The Appellate Tribunal CESTAT CHENNAI ruled in favor of the assessees in the appeal against the Commissioner (Appeals) order on Service Tax for 'Outdoor Catering Services'. The Tribunal held that Service Tax credit is not available to manufacturers if the workers bear the cost of food. The case was remanded for re-quantification of Service Tax demand based on the cost of food borne by workers. Penalty on the assessees was set aside.