TaxTMI 
TaxTMI 
2025 (8) TMI 804
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....x Commissionerate, Udaipur under Third Party Data for the year 2012-13 (ITR-Data), the Superintendent (Anti Evasion) Central Excise and Service Tax Division Bhilwara vide letter C.No.V(15)25/AE/BHL/2016/4891 dated 05.08.2016 asked the service provider M/s Kala Kudal to provide Copies of Income tax returns, with computation of income Sheets for the year 2011-12 to 2015-2016, TDS Certificates or Form 26AS of the year and ledger account/ Balance Sheet or Profit and Loss account etc., of their firm. The documents were provided with PAN details vide letter dated 12.09.2016. Smt. Kala Kudal had intimated that appellants are engaged in sale and purchase of goods and supplies. However, examination of the description of TDS given in the Form 26 AS of the service provider revealed that a considerable amount was shown credited into their accounts by two entities i.e M/s Noble Educational Society and M/s Udham Protsahan Sansthan wherein TDS was deducted under 194-C head of Income tax i.e. payments towards contracts and sub contracts during the year 2012-13 to 20-14-15. However, the balance sheet has described business or profession as "Supplying of Vegetables and Food Items on contracts basis"....
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....ities. The appellant entered into a contract dated 25.07.2011 with Warden of Noble Children Hostel (Noble Educational Society/ Noble International School) to prepare food including breakfast, lunch, dinner, weekly special diet, milk and fruit to Noble International School's Students of the hostel /faculty. Said Noble Educational Society, Bhilwara, by Certificate dated 24.01.2018 declared that it an education institute and was running a mess in the school and the hostel which was also part of the same education institute/organisation. It was also certified by Noble Educational Society, Bhilwara that it had outsourced the services of running mess/ dining hall to the appellant during the period 2012-2013 to 2015-2016 is mentioned to be on record. Hence, activity of the appellant was exempted from service tax vide serial no.9 of Notification No. 25/2012-ST dated 20.06.2012. But the order-in-original dated 28.03.2017 failed to give any finding as to why the benefit of serial no.9 of Notification No.25/2012-ST was not available to the appellant. Though, the order-in-original extended abatement but as per Rule 2C of the Service Tax (Determination of Value Rules), 2006 and confirmed S....
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....written submissions on behalf of both the parties, we observe that the issue to be adjudicated herein is: Whether the catering services provided by the appellant to M/s. Noble International School with hostel facility are covered under the exemption from payment of service tax given at serial no.9 of Notification No.25/2012-ST dated 20.06.2012. 13. Foremost, we peruse the relevant part of the said Notification for the period 01.07.2012 to 10.07.2014, it reads as follows: "In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994) (hereinafter referred to as the said Act) and in supersession of notification number 12/2012- Service Tax, dated the 17th March, 2012, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 210 (E), dated the 17th March, 2012, the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the following taxable services from the whole of the service tax leviable thereon under section 66B of the said Act, namely:- 1. ... ... 9. Services provided to or by an educational institution in ....
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....rom a transport operator in order to ferry students to and from school, the transport services provided by the transport operator to the school are exempt by virtue of the exemption notification. 4. In addition to the services mentioned in the definition of "auxiliary educational services", other examples would be hostels, housekeeping, security services, canteen, etc." 15. It has also been brought to our notice that the said entry at serial no.9 of Notification No.25/2012 was amended for the period from 11.07.2014 to 31.03.2015. The amended provisions read as follows: "In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994) (hereinafter referred to as the said Act) and in supersession of notification number 12/2012- Service Tax, dated the 17th March, 2012, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 210 (E), dated the 17th March, 2012, the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the following taxable services from the whole of the service tax leviable thereon under section 66B of the sa....