https://www.taxtmi.com/caselaws?id=789300 Receipts from mess or eating-joint services were held to fall within the exemption under Notification No. 25/2012-ST, as the record included correspondence and sample invoices supporting the nature of the activity. Threshold exemption under Notification No. 33/2012-ST was also accepted on the basis of documents showing turnover below the prescribed limit, and the demand was not sustainable on limitation in light of the facts found. As the underlying tax demand failed, the associated penalties under the Finance Act, 1994 also could not survive and were set aside. en-us Wed, 04 Feb 2026 00:00:00 +0530 Tue, 07 Apr 2026 07:48:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789300 Receipts from mess or eating-joint services were held to fall within the exemption under Notification No. 25/2012-ST, as the record included correspondence and sample invoices supporting the nature of the activity. Threshold exemption under Notification No. 33/2012-ST was also accepted on the basis of documents showing turnover below the prescribed limit, and the demand was not sustainable on limitation in light of the facts found. As the underlying tax demand failed, the associated penalties under the Finance Act, 1994 also could not survive and were set aside. Case-Laws Service Tax Wed, 04 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789300