Canteen

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Is service tax applicable on canteen owner if the food is cooked in a premises of lessor's kitchen and served to company employees on self service basis.
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I think it is Exempted vide Entry no 19A of Notification No.25/2012-ST dated 20/06/2012 as amended by Notification No. 14/2013-ST dated 22/10/2013

it say...." 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;..." 

 

 


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