Catering service to students in educational institution exempt from service tax

Advertisement N Kumar Associates International Vs Commissioner of Service Tax (CESTAT Mumbai) CESTAT Mumbai held that the catering service provided to the students in the educational institution qualify for service tax exemption as per the notification no. 25/2012-ST dated 20.06.2012. Facts- The assessee appellant is engaged in providing taxable service under the category of ‘outdoor catering’ service, defined u/s. 65(76a) r.w.s. 65(105)(zzt) of the Finance Act, 1994. During the disputed period, the appellant had entered into the agreements with Indian Institute of Technology (IIT), Kan...