https://www.taxtmi.com/caselaws?id=363753 The court held that services provided in relation to serving food or beverages by a canteen maintained in a factory, even when prepared and served by a separate agency, are entitled to exemption under Notification No. 25/2012-ST as amended by Notification No. 14/2013-ST. The interpretation of Entry No. 19A of the mega exemption Notification was crucial, emphasizing that the focus is on canteens maintained in factories, not necessarily run by them. The court allowed the appeal, setting aside the impugned order and ruling in favor of the appellant. en-us Thu, 12 Apr 2018 00:00:00 +0530 Wed, 18 Jul 2018 06:13:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363753 The court held that services provided in relation to serving food or beverages by a canteen maintained in a factory, even when prepared and served by a separate agency, are entitled to exemption under Notification No. 25/2012-ST as amended by Notification No. 14/2013-ST. The interpretation of Entry No. 19A of the mega exemption Notification was crucial, emphasizing that the focus is on canteens maintained in factories, not necessarily run by them. The court allowed the appeal, setting aside the impugned order and ruling in favor of the appellant. Case-Laws Service Tax Thu, 12 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363753