Service Tax Exemption cannot be denied on canteen maintained by outdoor caterer

Sai Food Services Vs Commissioner of C.G.ST (CESTAT Mumbai) Service Tax – Irrespective of the person who maintains canteen in a factory, exemption as per Entry 19A of 25/2012-ST is available to such person – Benefit cannot be whittled down by restricting it to factory owner alone: CESTAT The taxable service in relation to provision of ‘Outdoor Caterer’ is defined under Section 65 (76a) read with Section 65 (105) (zzt) of the Finance Act, 1994 and was attracting payment of service tax on the provision of such service. However, in exercise of the powers conferred by sub-section (1) of th...