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. 
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