Unit Run Canteen (URC) of Canteen Stores Department (CSD) , Ministry of defence not falls (comes) under the category of Registered factory OR Registered society OR Cooperative society OR corporate body OR Partnership firm Or any Dealer of excisable goods, who is registered under the central excise act 1944 (1 of 1944) OR the rules made there under. URC of CSD canteens receives goods and sells through their self outlets, not through public outlets and it is purely for their self-service. From reliable source of Chartered Accountants I came to know that there is no service Tax payable prima facie for the transportation of the unit run canteen CSD items . Is it correct .If correct please provide the notification, rule or Section
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