2019 (1) TMI 1837 - SCH - Service Tax

Serving of food/beverages in the Canteen of the Factory - benefit of N/N. 25/2012-ST as amended by N/N. 14/2013-ST dated 22/10/2013 - Interpretation of Statute - scope to those canteens maintained by and run by the factory themselves - intent in the Entry No.19A of the mega exemption Notification - it was held by the Tribunal that services provided by the appellant is covered by Entry No.19A of the Negative List and exempted from payment of Service Tax - HELD THAT - There are no ground to interfere with the impugned judgment and order passed by the Customs, Excise Service Tax Appellate Tribunal. Appeal allowed - decided in favor of appellant.

Summary

The Supreme Court of India dismissed the appeal and upheld the judgment of the Customs, Excise & Service Tax Appellate Tribunal. No costs were awarded.