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    <title>2024 (10) TMI 382 - CESTAT MUMBAI</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeal, affirming the Principal Commissioner&#039;s decision to drop the show cause proceedings against the Respondent, who provided canteen services in factories under the Factories Act, 1948. The Tribunal concluded that the services were exempt from service tax under Notification No. 14/2013-S.T., citing consistent precedents. The Respondent&#039;s cross objection was also disposed of, and the judgment was pronounced in open court.</description>
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      <description>The Tribunal dismissed the Revenue&#039;s appeal, affirming the Principal Commissioner&#039;s decision to drop the show cause proceedings against the Respondent, who provided canteen services in factories under the Factories Act, 1948. The Tribunal concluded that the services were exempt from service tax under Notification No. 14/2013-S.T., citing consistent precedents. The Respondent&#039;s cross objection was also disposed of, and the judgment was pronounced in open court.</description>
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