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TMI Blog2024 (10) TMI 382X X X X Extracts X X X X X X X X Extracts X X X X ..... N. 14/2013-S.T, dated 22.10.2013 - Respondent has contended that it is providing services in relation to serving food or beverages only in the canteens maintained in the factories governed under the Factories Act, 1948 - HELD THAT:- In terms of the said notification, services provided for serving of food or beverages in a canteen maintained by the factory was exempted from payment of Service Tax. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Heard both sides and perused the case records. 2. Briefly stated, the facts of the case are that the Respondent herein M/s Comprehensive Support Service Pvt. Ltd. is engaged in provision of canteen services to various industrial establishments located in MIDC area, Pune, and perform the activities as per the agreements entered with those establishments. The terms of the agreements, inter alia, spe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o. 19 A in the Notification No. 14/2013-S.T., dated 22.10.2013. However, the department did not accept the contention of the respondent and accordingly, initiated show cause proceedings, which were culminated into the adjudication order dated 16.09.2016 (for short, referred to as impugned order ), wherein the learned Principal Commissioner of Service Tax, Pune has dropped the show cause proceeding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otification, services provided for serving of food or beverages in a canteen maintained by the factory was exempted from payment of Service Tax. There is no ambiguity in reading the said notification. The show cause notice, in this case, has not disputed the fact that the factories, where the Respondent was proving the canteen facilities, were registered under the Factories Act, 1948 and that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Pvt. Ltd. (supra) was upheld by the Hon ble Supreme Court against the Civil appeal filed by the Revenue. The judgment of Supreme Court has been reported in 2019, (1) TMI 1837-SC. 6. In view of the fact that the issue arising out the present dispute is no more open for any debate, we do not find any merits in the appeal filed by the Revenue. Therefore, appeal filed by Revenue is dismissed. The cr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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