𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 – 𝗖𝗘𝗦𝗧𝗔𝗧 𝗔𝗵𝗺𝗲𝗱𝗮𝗯𝗮𝗱: 𝗖𝗮𝗻𝘁𝗲𝗲𝗻 𝗦𝗲𝗿𝘃𝗶𝗰𝗲𝘀 𝗣𝗿𝗼𝘃𝗶𝗱𝗲𝗱 𝗶𝗻 𝗙𝗮𝗰𝘁𝗼𝗿𝗶𝗲𝘀 𝗘𝗹𝗶𝗴𝗶𝗯𝗹𝗲 𝗳𝗼𝗿 𝗠𝗲𝗴𝗮 𝗘𝘅𝗲𝗺𝗽𝘁𝗶𝗼𝗻 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: Canteen services provided in factories are exempt from service tax under Entry 19A of Mega Exemption Notification No. 25/2012-ST.

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗖𝗼𝗺𝗽𝗮𝗻𝘆: Sai Pooja Enterprises 𝗜𝘀𝘀𝘂𝗲: The Tribunal ruled that outdoor catering services provided to factories are exempt from service tax under Entry 19A. 𝗔𝗰𝘁𝗶𝘃𝗶𝘁𝘆: Sai Pooja Enterprises provided canteen services, facing a ₹58,35,451 service tax demand due to discrepancies in returns.

⚖️ 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: The Tribunal ruled that canteen services in factories are exempt under Entry 19A of the Mega Exemption Notification, whether maintained by the factory or outsourced. It dropped ₹57,35,420 of the service tax demand, while the appellant paid ₹1,00,031 for the balance. The exemption aligned with the notification’s intent.

📜 𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: Sai Pooja Enterprises vs. Commissioner of Service Tax – Service Tax 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 15 November 2022 📜 Outsourced canteen services in factories qualify for tax exemption under Entry 19A, ensuring clarity for service providers' compliance.