𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 – 𝗖𝗘𝗦𝗧𝗔𝗧 𝗔𝗵𝗺𝗲𝗱𝗮𝗯𝗮𝗱: 𝗢𝘂𝘁𝗱𝗼𝗼𝗿 𝗖𝗮𝘁𝗲𝗿𝗶𝗻𝗴 𝗦𝗲𝗿𝘃𝗶𝗰𝗲𝘀 𝗣𝗿𝗼𝘃𝗶𝗱𝗲𝗱 𝘁𝗼 𝗙𝗮𝗰𝘁𝗼𝗿𝗶𝗲𝘀 𝗘𝗹𝗶𝗴𝗶𝗯𝗹𝗲 𝗳𝗼𝗿 𝗠𝗲𝗴𝗮 𝗘𝘅𝗲𝗺𝗽𝘁𝗶𝗼𝗻 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: Outdoor catering services for factory canteens are exempt from service tax under Mega Exemption Notification No. 25/2012-ST.

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗖𝗼𝗺𝗽𝗮𝗻𝘆: Sai Pooja Enterprises 𝗜𝘀𝘀𝘂𝗲: Do catering services for factory canteens qualify for service tax exemption under Sr. No. 19A of Mega Exemption Notification? 𝗔𝗰𝘁𝗶𝘃𝗶𝘁𝘆: The appellant provided catering services to factories, and a show cause notice demanded ₹58,35,451/- in service tax, interest, and penalties.

⚖️ 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: The Tribunal ruled that catering services provided through factory canteens are exempt under Entry 19A of the Mega Exemption Notification, regardless of who maintains the canteen. The service tax demand of ₹57,35,420/- was dropped, while the appellant paid ₹1,00,031/- along with interest and penalty for the remaining liability.

📜 𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: Sai Pooja Enterprises vs. Commissioner of Service Tax – Service Tax 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 15 November 2022 📜 Canteen services in factories qualify for service tax exemption under the Mega Exemption Notification, clarifying similar cases.