2018 (7) TMI 858

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....here is no dispute that the service tax on the catering facilities received from outdoor caterer has been paid and no credit of the same taken by the appellant. In terms of labour agreement with the work-men, appellant got certain amount from the workmen for providing these facilities in the canteen located in his premises. The dispute is with regards to levy of service tax on the charges collected by the appellant from his workmen. 2. I have heard Shri D.K. Tyagi, Advocate on behalf of appellant and Shri V.R. Reddy, Authorised Representative on behalf of Revenue. 3. At the outset learned Counsel for the appellant submitted that in this case the outdoor caterer has paid the service tax in respect of the services provided by him throug....

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....teen maintained in a factory covered under the Factories Act, 1948 (63 of 1948), including a canteen having the facility of air-conditioning or central air-heating at any time during the year ' was exempted from service tax. But, there is no similar provision under the GST laws." In view of the above submission, he submitted that there is no merits in the demand of service tax in the present case. 4. Learned D.R. reiterated the order of Commissioner (Appeals) and relied on specifically on Para 6.4 and 6.5 of the said order. "6.4 On perusal of the show-cause notices, impugned order-in-original and Grounds of appeals submitted by the appellant, the moot question is whether service tax is payable on the amounts recovered by the ap....

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....9;service'. As per clause (44) of Section 65B of Chapter V of the Finance Act, 1994 and as per clause (e) of Section 66E of the Act, the said activity finds place in the list of 'Declared Service'. Therefore, these services becomes taxable and liable for payment of service tax accordingly. In view of the above discussions„ I hold the impugned order-in-original as legal and proper." 5. I have cons dered the submissions made by both sides. 6. In this case, reference is made to para 6.5 of the order-in-appeal for rejecting the claim under the above said notification as amended by notification No. 14/2013-ST:- "The said exemptions are in a different context and thus have no relevance with the present issue. Also, the ....