Service tax rate applicable on catering services
This query is : Resolved
29 April 2016
I am working with a Power Plant, we have given a contract to ABC ltd for Catering service provided inside of our power plant to serve food to employees. My question is that...is service tax applicable on this services,if yes ...what is rate of service tax is applicable on catering service inside the premises.
Regards
Premchand Sah
Regards
Premchand Sah
29 April 2016
No service tax applicable on this service. It will fall under industrial canteen service which is exempted.
29 April 2016
It should be taxable & service tax should be charged on 60% value of service. Rate is 14.5%.
29 April 2016
Mr CA Sandeep Kumar refer Notification 14/2013 it is exempted even the food is out sourced.
29 April 2016
Dear Sir, Pl read this notification carefully & also analysis the complete view of this service. As per my opinion, I brief here, there are two service w.r.t canteen. One is provided by employer to his employee & second is provided by contractor to employer. This notification exempted the service provided by employer to his employee not to the contractor.
For more clarification plz read this :
https://www.caclubindia.com/share_files/s-tax-on-canteen-service-61638.asp
Thanks & Regards,
CA Sandeep Rajput
For more clarification plz read this :
https://www.caclubindia.com/share_files/s-tax-on-canteen-service-61638.asp
Thanks & Regards,
CA Sandeep Rajput
30 April 2016
This is the service provided by employer only they have only out sourced it. Hence exempted.
Awarding a contract to supply food in a canteen amounts to supply of food by employer.
Take other experts view available in this regard.
See the link.
https://taxguru.in/service-tax/industrial-canteens-are-exempted-from-service-tax.html
Awarding a contract to supply food in a canteen amounts to supply of food by employer.
Take other experts view available in this regard.
See the link.
https://taxguru.in/service-tax/industrial-canteens-are-exempted-from-service-tax.html
30 April 2016
Dear Sir, Opinion may be differ person to person.
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