2025-VIL-392-CESTAT-DEL-ST
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SERVICE TAX CESTAT Cases

Service Tax - Outdoor Catering Services, Hospital canteen, Air Conditioning Facility - Appellant provided outdoor catering services in the canteen of a hospital and claimed benefit of exemption under Serial No. 19 of Notification No. 25/2012-ST dated 20.06.2012 – Denial of exemption on the ground that the hospital premises where the appellant was providing the catering services had an air conditioning facility - Whether the appellant is eligible for the service tax exemption under Serial No. 19 of Notification No. 25/2012-ST dated 20.06.2012, considering the presence of air conditioning facility in the hospital premises where the appellant was providing the catering services – HELD - The serial No. 19 of Notification No. 25/2012-ST dated 20.06.2012 exempts services provided in relation to serving of 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 part of the establishment, at any time during the year – the appellant is running a canteen which is located in the Hospital and the said Hospital is having the facility of air-conditioning - the appellant was running a canteen which was an integral part of the hospital establishment and the hospital premises had the facility of air conditioning - exemption notifications should be interpreted strictly, and the burden of proving the eligibility for an exemption rests on the taxpayer claiming the exemption. The appellant did not provide any positive evidence to show that the specific area where the catering services were provided did not have an air conditioning facility - since the hospital premises were air conditioned, the appellant does not qualify for the service tax exemption under Serial No. 19 of Notification No. 25/2012-ST dated 20.06.2012 - the impugned order is upheld and the appeal is dismissed
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