https://www.taxtmi.com/caselaws?id=767581 CESTAT New Delhi dismissed the appeal regarding service tax exemption for outdoor catering services. The appellant operated a canteen within an air-conditioned hospital, claiming exemption under Serial No. 19 of Notification 25/2012. The tribunal held that since the canteen was an integral part of the air-conditioned hospital establishment and the appellant failed to provide evidence proving absence of air-conditioning in the mess area, the exemption was not applicable. The burden of proof for exemption eligibility rests on the taxpayer, which was not discharged. en-us Thu, 13 Mar 2025 00:00:00 +0530 Fri, 21 Mar 2025 08:25:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767581 CESTAT New Delhi dismissed the appeal regarding service tax exemption for outdoor catering services. The appellant operated a canteen within an air-conditioned hospital, claiming exemption under Serial No. 19 of Notification 25/2012. The tribunal held that since the canteen was an integral part of the air-conditioned hospital establishment and the appellant failed to provide evidence proving absence of air-conditioning in the mess area, the exemption was not applicable. The burden of proof for exemption eligibility rests on the taxpayer, which was not discharged. Case-Laws Service Tax Thu, 13 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767581