2016 (1) TMI 1191

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....rt point for determination in the appeal of Revenue against the order -in-appeal no. PUN-EXCUS-003-APP-118-14-15 dated 15th December 2014 of Commissioner of Service Tax (Appeals), Pune relates to the utilisation of 'outdoor catering service', 'storage and warehousing service' and 'business auxiliary service' by M/s Easter Technologies Pvt Ltd, a unit in a special economic zone. 2. The respondent,....

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....fund by coverage as 'outdoor catering service' which was one of the services approved by the competent authority under the Special Economic Zone Act, 2005.  Likewise, service tax of Rs. 3,061/- arising on receiving of 'storage and warehousing service' and Rs. 1,052/- relating to 'business auxiliary service' were allowed as exempt. 3. Learned Authorized Representative vehemently argued that M....

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.... that the provider of catering service was also running restaurants. 5. Having heard both the sides, it cannot but be noticed that the appeal of Revenue is based on the assumption that the description in invoices issued by the service provider should match the taxable services described in section 65 of Finance Act, 1994 to be eligible for exemption. Hence the invoice for food charges is presumed....