My client is running factory canteen. Is the service provided by canteen contractor to the factory is exempt from service tax? if so under which notification/circular? and please confirm if NIL return is required to be submitted til the cancellation of registration number.
06 February 2016
The Government, vide Notification No. 14/2013-ST,dated 22 October 2013 (the Notification), has exempted services provided in relation to serving of food or beverages by a canteen maintained in a factor (as defined under the Factories Act, 1948) having the facility of air-conditioning or central air-heating at any time during the year.
SR NO 19 NOTIFICATION 25/2012-ONLY FACTORY CANTEENS EXEMPT,IF AC IS THERE TAXABLE SR NO 19A NOTIFICATION 14/2013-AC CANTEENS ALSO EXEMPTED
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