https://www.taxtmi.com/caselaws?id=430272 The Appellate Tribunal CESTAT AHMEDABAD allowed the appeal partially, waiving the penalty and dropping the service tax demand related to factories covered under the Factories Act. The Tribunal held that the appellant's services, involving maintaining canteens in factories, fell under the exemption of Sr. No. 19A of Notification No. 25/2012-ST, extending to any entity maintaining canteens in factories. The decision was based on the interpretation that the exemption covers services related to serving food in canteens maintained within factory premises, not limited to canteens run by factory owners. en-us Tue, 15 Nov 2022 00:00:00 +0530 Tue, 15 Nov 2022 22:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430272 The Appellate Tribunal CESTAT AHMEDABAD allowed the appeal partially, waiving the penalty and dropping the service tax demand related to factories covered under the Factories Act. The Tribunal held that the appellant's services, involving maintaining canteens in factories, fell under the exemption of Sr. No. 19A of Notification No. 25/2012-ST, extending to any entity maintaining canteens in factories. The decision was based on the interpretation that the exemption covers services related to serving food in canteens maintained within factory premises, not limited to canteens run by factory owners. Case-Laws Service Tax Tue, 15 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430272