https://www.taxtmi.com/caselaws?id=459905 The court held that the appellant, an external contractor operating a canteen within a factory, is entitled to the service tax exemption under Notification No. 25/2012-ST. The court interpreted the notification to apply to the service of food and beverages within factory premises, regardless of whether the canteen is operated by the factory owner or an outside contractor. Consequently, the demand for service tax was deemed unsustainable, and the appeal was allowed, setting aside the impugned order. en-us Tue, 13 Aug 2024 00:00:00 +0530 Thu, 02 Jan 2025 12:27:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=459905 The court held that the appellant, an external contractor operating a canteen within a factory, is entitled to the service tax exemption under Notification No. 25/2012-ST. The court interpreted the notification to apply to the service of food and beverages within factory premises, regardless of whether the canteen is operated by the factory owner or an outside contractor. Consequently, the demand for service tax was deemed unsustainable, and the appeal was allowed, setting aside the impugned order. Case-Laws Service Tax Tue, 13 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=459905