2024 (10) TMI 382

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....DICIAL) AND MR. M.M. PARTHIBAN, MEMBER (TECHNICAL) Shri Adeeb Pathan, Authorized Representative for the Appellant Shri Aditya Jain, Chartered Accountant for the Respondent ORDER Heard both sides and perused the case records. 2. Briefly stated, the facts of the case are that the Respondent herein M/s Comprehensive Support Service Pvt. Ltd. is engaged in provision of canteen services ....

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....es the services, are having the facility of air conditioning. For provision of such service, the respondent did not pay any service tax on the ground that its case was covered under entry Sr. No. 19 A in the Notification No. 14/2013-S.T., dated 22.10.2013. However, the department did not accept the contention of the respondent and accordingly, initiated show cause proceedings, which were culminate....

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.... 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 the year." 4. In terms of the said notification, services provided for serving of food or beverages in a canteen maintained by the factory was exempted from payment of Service Tax. There is no ambiguity in reading the said no....

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....dia Pvt. Ltd. Vs. Commissioner of CGST - 2021 (11) TMI 834 -CESTAT MUMBAI; (iv) SaiPooja Enterprises Vs. Commissioner of C.Ex. - 2022 (11) TMI 696 - CESTAT AHMEDABAD 5. Further, we also find that the order passed by the Tribunal in the case of ICS Food Pvt. Ltd. (supra) was upheld by the Hon'ble Supreme Court against the Civil appeal filed by the Revenue. The judgment of Supreme Court ....