9911796707
TMI Blog2025 (1) TMI 223X X X X Extracts X X X X X X X X Extracts X X X X ..... wherein the demand of service tax is of Rs.46,40,815/- for the period April 2014 to March 2017 and Rs.4,94,741/- for the period April 2017 to June 2017 is raised by denying the exemption from payment of Service tax under Sr. No. 19 of Mega Exemption Notification No. 25/2012-ST dated 20.06.2012 and amended from time to time. 1.1 During the period in dispute, the Appellant has provided industrial catering services to M/s. SRF Ltd. at their factory premises. During the course of audit an objection was raised that the Appellant is not eligible from claiming exemption from payment of Service tax under Sr. No. 19 or Sr. No. 19A of Mega Exemption Notification No. 25/2012-ST dated 20.06.2012 as amended from time to time. 1.2 The above audit objec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant 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notification is reproduced below:- Exemptions from Service tax - Mega Notifications - Notification No. 12/2012-S.T. superseded In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994) (hereinafter referred to as the said Act) and in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, Section 3, Sub-section (i) vide number G.S.R. 210(E), dated the 17th March, 2012, the Central Government, being satisfied that it is necessary in the public ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. 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 =2018-TIOL-2349-CESTAT-ALL 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 in the SCN, it is clear that the department's interpretation of exemptio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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