Interpretation of notification 14/2013 - service tax

2582 views 3 replies

As you all know CBEC has issued a Notification No. 14/2013 - Service Tax which reads as follows

“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.”.

 

In the light of Notification No. 14/2013 - Service Tax

 

What will be the implication of Service Tax Liability in the following cases ?

 

1)  If the Canteen is run by Factory itself (not charging any amount from its employees)

2)  If the Canteen is run by Factory itself (charging nominal amount from its employees)

3)  If the Canteen is run by a third party (Vendor) within the factory premises. sad

 

 

Please Comment

Replies (3)

i think ST shall be applicable on all cases.

1) Free Canteen Service provided by Factory - Not taxable as it is not a 'service' within the meaning of section 65B(44) as there is no consideration.

2) Nominal rate charged by Factory - If Non-AC Canteen, then non-taxable due to covered under Negative List. If AC Canteen, then exempted due to new N/N-14/2013

3) Canteen run by Third party at Factory - Same as (2)

Dear Manoj agarwal ji,

Please give your clarification on this link;

/forum/industrial-canteen-service-st-liability-268792.asp#.UnTS13Bgf74

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
29 June 2026
Accountant (Finance & Compliance)

TRIEYEZ

Kolkata

CA

View Details
Company
ARTICLESHIP 30 June 2026
2 posts Article assistant and Articleship completed students

Chirag N Shah & Associates

Mumbai

CA Inter

View Details
Company
ARTICLESHIP 30 June 2026
Article Assistant or Paid Assistant

VIKAS VERMA & CO

New Delhi

Others

View Details
Company
Featured 15 June 2026
Senior Auditor

N. Dhawan & Co

New Delhi

CA Inter

View Details
Company
Featured 24 June 2026
HEAD - AUDIT AND TAXATION

A R JADHAV AND ASSOCIATES

Mumbai

CA Inter

View Details
Company
ARTICLESHIP 27 June 2026
CA Articled Trainee And Paid Assistant

SKAA & Associates

New Delhi

CA Inter

View Details
Company
22 June 2026
Accountant

Global Image Technologies Private Limited

New Delhi

MBA

View Details
Company
20 June 2026
Assistant Accounts Manager

Fintax Professionals

Gurgaon

CA Inter

View Details