Service tax
This query is : Resolved
02 October 2012
One mess contractor is giving morning tea, breakfast, lunch & dinner in an Educational Institute Hostel where food preparation, place & equipment is provided by educational institution. The Contractor only goes to the hostel and prepares the food and no further activity is carried out by him. The place of hostel where food is served is Non AC and neither alcoholic licence is served there. Is the activity of Contractor liable to service tax???
02 October 2012
As per notification 30/2012 the service of providing food to the students living in the hostel of the institute can be said to be an auxiliary educational service which is provided by the institution to students in normal course and therefore, service tax is exempted
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02 October 2012
thanks for sharing your views..........partially i agree with your view because as per the definition of "auxiliary educational services" given in the Notification No. 25/2012-ST dated 20 June 2012, “auxiliary educational services” means any services relating to .............................................catering for the students under any mid-day meals scheme sponsored by Government.....................................; So it only exempts catering services under any mid-day scheme sponsored by the Government. No where it has been stated that all type of hostel catering shall be exempted from service tax..........although it is my personal view that while replying to the department it can be contended that apart from mid-day meals scheme sponsored by the Government, other similar type of services are also exempted and will fall under the category of auxiliary educational services.
02 October 2012
The definition is an inclusive definition and say "including .............catering for student under mid day meal scheme ... .... ......." and therefore the meaning can not be restricted only to mid-day meal scheme catering
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