https://www.taxtmi.com/caselaws?id=764161 The Tribunal ruled that the Appellant is entitled to claim an exemption from Service Tax under the Mega Exemption Notification No. 25/2012-ST, as the canteen services were provided within factory premises covered by the Factories Act, 1948. The Tribunal rejected the revenue's argument that the exemption applies only if the factory operates the canteen, and confirmed that it applies regardless of the operator. Additionally, the Tribunal concluded that the extended period of limitation is not applicable, as there was no evidence of suppression or willful misstatement. The appeals were allowed, and the impugned orders were set aside. en-us Wed, 04 Dec 2024 00:00:00 +0530 Fri, 03 Jan 2025 14:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764161 The Tribunal ruled that the Appellant is entitled to claim an exemption from Service Tax under the Mega Exemption Notification No. 25/2012-ST, as the canteen services were provided within factory premises covered by the Factories Act, 1948. The Tribunal rejected the revenue's argument that the exemption applies only if the factory operates the canteen, and confirmed that it applies regardless of the operator. Additionally, the Tribunal concluded that the extended period of limitation is not applicable, as there was no evidence of suppression or willful misstatement. The appeals were allowed, and the impugned orders were set aside. Case-Laws Service Tax Wed, 04 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764161