Service Tax Not Applicable on Employee Canteen Cost Recovery; Not Considered a "Service" Under Tax Law.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Levy of service tax - recovering consideration from its employees for providing canteen services - scope of 'service' - service tax not levied, since the activity does not fall under the scope of term 'service'.....