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Applicability of service tax on subsidised company canteen

This query is : Resolved 

11 September 2012 Dear Sir,

As per the latest changes in Service Tax & mega exemptions whether still there is a need to pay service tax on subsidised company canteen? The contractor is crossing limit of Rs. 10 lacs in a year.

12 September 2012 Service portion in an activity wherein goods, being food or any other article of human consumption or drink is supplied in any manner is a declared service under Section 66E and taxable.

15 September 2012 Mid day meals to educational institutions is exempted
Non Ac restaurants and non alcoholic restaurants have also been exempted

so as per my opinion Subsidised company canteen are also exempted


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