Shiv prakash
(000)
(87 Points)
Replied 20 March 2015
I think it is Exempted vide Entry no 19A of Notification No.25/2012-ST dated 20/06/2012 as amended by Notification No. 14/2013-ST dated 22/10/2013
it say...." Services provided in relation to serving of food or beverages by a canteen maintained in a factory covered under the Factories Act, 1948 (63 of 1948), having the facility of air-conditioning or central air-heating at any time during the year;..."
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