Servivce tax for unit run canteen

[Asked by 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 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?

AI Summary

Service tax applicability to unit-run canteens questioned; must a goods-transporting agency bill and collect tax?
Whether service tax must be billed or collected by a Goods Transporting Agency for a Unit Run Canteen (URC) of the Canteen Stores Department is questioned. URCs operate self service outlets for their members, do not sell through public outlets, and do not fall within categories registered under the Central Excise Act. The document contains no definitive tax ruling and advises seeking formal clarification from the Government/CBEC.