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 excisable 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 , is there any need to bill/collect the ST from URC Canteen of CSd by Good Transporting Agency?
Discussion on Whether Canteen Stores Department Must Collect Service Tax via Goods Transport Agency Under Ministry of Defence Rules. A discussion on a forum addresses whether a Unit Run Canteen (URC) of the Canteen Stores Department (CSD), Ministry of Defence, is required to bill or collect service tax through a Goods Transporting Agency. The URC does not fall under categories such as registered factories or societies, which are typically subject to excise regulations. One respondent suggests contacting the government for clarification, noting improvements in tax administration and user-friendliness, while another participant appreciates the original poster's inquiry style but chooses not to engage further. (AI Summary)