Is cattering service exempted?
This query is : Resolved
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.
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.
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
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
Ganeshbabu K
(Expert)
07 February 2016
It is recommended to file nil return till your servicetax registration cancelled
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