2020 (2) TMI 1394

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....e that the appellant is inter alia, engaged in providing the taxable service under the category of 'Outdoor Caterer' to various corporate entities. In the present case the appellant had entered into an agreement with M/s. Ceat Ltd., whereby the appellant was required to run a canteen in their factory premises. As per the terms of agreement, the appellant was responsible for providing the manpower for serving and preparing food for the employees within the factory premises and elsewhere as and when required. For the period 01.07.2012 to 22.10.2013, the appellant had charged and collected service tax on the said service and deposited the same with the Central Government account. However, during the disputed period from October 2013 to March 2....

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....judication order and rejected the appeal filed by the appellant. Feeling aggrieved with the impugned order, the appellant has preferred this appeal before the Tribunal. 3. The learned Advocate appearing for the appellant submitted that the case of the appellant squarely falls under the purview of the above referred notifications dated 20.06.2012 and 22.10.2013 and as such, the appellant was not required to pay any service tax on the taxable service provided by it during the disputed period. To support such stand, the learned Advocate has relied upon the decision of this Tribunal in the case of M/s ICS Food Pvt. Ltd. Vs. Commissioner of Service Tax, Noida, reported in 2018-TIOL-2349-CESTAT-ALL. He further submitted that the Civil Appeal f....

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....ntry No. 19 in the Notification No. 25/2002 - ST dated 20.06.2012 has exempted the "Services provided in relation to serving of food or beverages by a restaurant, eating joint or a mess, other than those having the facility of air-conditioning or central air-heating in any part of the establishment, at any time during the year". The said notification was amended vide Notification No. 14/2013-ST dated 22.10.2013, in inserting 'Entry no. 19A' in the base notification. The said newly inserted Entry 19A reads as "Services provided in relation to serving of food or beverages by a canteen maintained in a factory covered under the Factories Act, 1948 (63 of 1948), having the facility of air-conditioning or central air-heating at any time during....