https://www.taxtmi.com/caselaws?id=292323 The Tribunal allowed the appeal, setting aside the demand for service tax. It held that the service tax exemption for canteen services applied to any party maintaining a canteen in a factory, not limited to canteens maintained by the factory owner. The decision was based on the interpretation of relevant notifications, emphasizing that the exemption should not be restricted based on the maintainer of the canteen. The Tribunal distinguished previous cases cited by the Revenue, stating they were not directly related to the exemption benefit. en-us Fri, 07 Feb 2020 00:00:00 +0530 Sat, 19 Dec 2020 06:17:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=292323 The Tribunal allowed the appeal, setting aside the demand for service tax. It held that the service tax exemption for canteen services applied to any party maintaining a canteen in a factory, not limited to canteens maintained by the factory owner. The decision was based on the interpretation of relevant notifications, emphasizing that the exemption should not be restricted based on the maintainer of the canteen. The Tribunal distinguished previous cases cited by the Revenue, stating they were not directly related to the exemption benefit. Case-Laws Service Tax Fri, 07 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=292323