Service tax on canteen service
This query is : Resolved
03 December 2013
Canteen operated by contractor at factory premises for employees. It is liable to service tax?
03 December 2013
As per Notification No.14/2013-Service Tax dated 22nd October 2013, the Central Government has made amendment in the Notification No.25/2012-Service Tax dated 20th June, 2012, following entry has been inserted after entry 19 of Notification No.25/2012 namely:-
“19A. Services provided in relation to serving of food or beverages by a canteen maintained in a factory covered under the Factories Act, 1948 (63 of 1948), having the facility of air-conditioning or central air-heating at any time during the year.”
Services provided in a canteen without AC or Central Heating system was already exempt and now through this notification all canteen services maintianed in factory covered under Factories Act 1948 would be exempt. Further, the position would not alter even if it is maintained by contractor.
“19A. Services provided in relation to serving of food or beverages by a canteen maintained in a factory covered under the Factories Act, 1948 (63 of 1948), having the facility of air-conditioning or central air-heating at any time during the year.”
Services provided in a canteen without AC or Central Heating system was already exempt and now through this notification all canteen services maintianed in factory covered under Factories Act 1948 would be exempt. Further, the position would not alter even if it is maintained by contractor.
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Opting our of sec 44AD
- INTEREST APPLICABLE ON ITC REVERSAL PORTION
- Transporter Declaration form
- Copyright software
- Multiple trade mark
- Value of property in capital gain
- Regarding TDS Applicability For Director Remuneration
- SALE OF MOTOR CAR BY REGISTERED INDIVIDUAL
- LC charges in relation to Asset purchased should be Capitalised ?
- Clarification on TDS Applicability
- GST Treatment of Insurance Commission for Existing GST Holder
- Cash gift by grand mother to her grand daughter
- Tax amount diff in Gstr1 and 3B in tax compare reports
- Tds on GST in connection with sale to public company
- Restoration of certificate of practice
- Regarding change in correspondence address in SSP portal
- No Compliences after incorporation
- USEFUL LIFE OF USED/SECOND HAND COMMERCIAL VEHICLES
- Claiming TDS deducted by builder on Hardship compensation and Corpus
- Address Change to another state of a Registered Trust with 12AB approval
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
CAclubindia
