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Is cattering service exempted?

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(Querist)
06 February 2016 Dear Sir

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.
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Ganeshbabu K

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Ganeshbabu K (Expert)
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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Ganeshbabu K

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Ganeshbabu K (Expert)
07 February 2016 It is recommended to file nil return till your servicetax registration cancelled
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