SERVICE TAX, Service Tax

[frankling g]

Unit Run Canteen (URC) of Canteen Stores Department (CSD) , Ministry of defence not falls (comes) under the category of Registered factory OR Registered society OR Cooperative society OR corporate body OR Partnership firm Or any Dealer of exisable goods, who is registered under the central excise act 1944 (1 of 1944) OR the rules made there under. URC of CSD canteens receives goods and sells through their self outlets, not through public outlets and it is purely for their self-service.

In view of the above , URC Canteen of CSD need to pay any ST for the transportation of above (their) unit run canteen of CSD items(service receiver)

Posts / Replies

[MARIAPPAN GOVINDARAJAN]

Yes. service tax is payable.