TMI Blog2024 (8) TMI 1507X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 is not in dispute. Therefore, the exemption of Notification No. 25/2012-ST is clearly admissible to the appellant. As it is the appellant who run the canteen in the factory which is covered by Factory s Act, 1994. This issue is no longer res-integra as the same has been decided by this Tribunal in the case of M/S ICS FOOD PVT. LTD. VERSUS COMMISSIONER OF SERVICE TAX, NOIDA [ 2018 (7) TMI 1061 - CESTAT ALLAHABAD] where it was held that ' the services provided by the appellant is covered by Entry No. 19A of the Negative List and exempted from payment of Service Tax. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the submission made by both the sides and perusal of record, we find that in the impugned order the benefit of Notification No. 25/2012-ST was denied to the appellant only on the ground that said exemption is available to the factory and not to the outside contractor who runs the canteen. For the ease of reference the said notification is reproduced below:- Exemptions from Service tax Mega Notifications Notification No. 12/2012-S.T. superseded In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994) (hereinafter referred to as the said Act) and in supersession of notification number 12/2012-Service Tax, dated the 17th March, 2012, published in the Gazette of India, Extraordinary, Part II, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant. As it is the appellant who run the canteen in the factory which is covered by Factory s Act, 1994. This issue is no longer res-integra as the same has been decided by this Tribunal in the case of ICS Food Pvt. Limited vs. Commissioner of Service Tax, Noida. The order No. 71061/2018 dated 12.05.2018 is reproduced below:- The main dispute pertains to entitlement of exemption Notification No.25/2012-ST as amended by Notification No. 14/2013-ST dated 22/10/2013 to the services provided in relation to serving of food or beverages by a canteen maintained in a factory, as required under the Factories Act, 1948 when such food or beverages are prepared and served by a person other than employees of factory itself. From allegations leveled i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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