SERVICE TAX

[Guest]

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)

[DR.MARIAPPAN GOVINDARAJAN]

Yes. service tax is payable.

AI Summary

Service tax liability applies where transportation services are received by Unit Run Canteens, making the service taxable. Service tax is payable on transportation services received by Unit Run Canteens (URC) of the Canteen Stores Department. Although URCs operate self-service outlets and are not registered as factories, societies, cooperatives, corporate bodies, partnership firms, or excise dealers, that non registration does not exempt transportation services received by the URC from service tax; such services remain taxable when supplied to the URC.