000
87 Points
Joined March 2012
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;..."