Service tax exemption for factory canteen

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Rajiv (Querist)
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22 December 2015 GOOD MORNING EXPERTS,
AS PER NOTIFICATION NO. 14/2013 -ST DATED 22.10.2013 THAT
Services provided in relation to serving of food or beverages by a canteen maintained in a factory
covered under the Factories Act, 1948, having the facility of air-conditioning or central air-heating at any time during the year are exempt from Service Tax vide Notification No. 14/2013-ST dated
22.10.2013.
SIR ABOVE EXEMPTION ALLOWABLE WHEN CANTEEN FULL FILLED WITH the facility of air-conditioning or central air-heating BUT SIR MY QUESTION IS THAT IF ANY FACTORY CANTEEN HAVE NO FACILITY OF air-conditioning or central air-heating THEN IN THIS CASE WILL FACTORY CANTEEN LIABLE FOR SERVICE TAX PAID.

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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22 December 2015 Service tax applicable only on AC restaurants the above notification is issued to exempt AC industrial canteen from service tax. Hence no service tax payable on non AC industrial canteen.

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