02 December 2013
Dear Sir, In reference to new entry 19A in Notification no.25/2012 i want to ask that my client,who is private limited registered under sevice tax Act, is also running a canteen on contract basis under the factory of Procter & Gambler which is a factory covered under The factory Act,1948, whether my client is liable to pay service tax on the receipts from Procter & Gamble or he can take exemption of new entry 19A OF Notification No.25/2012.