https://www.taxtmi.com/caselaws?id=341890 Subsidized food supplied by an employer to workers as part of the employment package and industrial obligation does not satisfy the statutory ingredients of "service" under Section 65B(44) of the Finance Act, 1994, because it is not an independent activity rendered for consideration in the relevant sense. The arrangement was treated as employment-related, with the food value regarded as wages under the Industrial Disputes Act, 1947, rather than a separate taxable service. The demand was therefore unsustainable, and the supply could not be taxed merely because it occurred outside the registered premises or raised exemption-notification issues. en-us Thu, 23 Mar 2017 00:00:00 +0530 Sat, 24 Mar 2018 16:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341890 Subsidized food supplied by an employer to workers as part of the employment package and industrial obligation does not satisfy the statutory ingredients of "service" under Section 65B(44) of the Finance Act, 1994, because it is not an independent activity rendered for consideration in the relevant sense. The arrangement was treated as employment-related, with the food value regarded as wages under the Industrial Disputes Act, 1947, rather than a separate taxable service. The demand was therefore unsustainable, and the supply could not be taxed merely because it occurred outside the registered premises or raised exemption-notification issues. Case-Laws Service Tax Thu, 23 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341890