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

Unit Run Canteens Must Pay Service Tax on Goods Transportation Despite Non-Registration Status Under Central Excise Act. A query was raised regarding whether Unit Run Canteens (URCs) of the Canteen Stores Department (CSD), under the Ministry of Defence, are liable to pay service tax for the transportation of goods. URCs are not categorized as registered factories, societies, cooperative societies, corporate bodies, partnership firms, or registered dealers of excisable goods under the Central Excise Act. Despite this classification, the reply confirmed that service tax is indeed payable by URCs for the transportation services they receive.