Service Tax exempt on Canteen maintained in a Factory

Sai Pooja Enterprises Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad) CESTAT observed that the taxable services in relation to provisions of Outdoor Caterer is defined under Section 65 of the Finance Act 1994 and attracting payment of service tax on the provisions of such services. However we find that there is Exemption vide Entry 19 in the Notification No. 25/2012-ST dated 20.06.2012 that “ service provided in relation to serving 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 pa...