Dear Members,
As per Mega Exemption Notification) is amended vide Notification No.3 /2013 – ST with effective from April 1, 2013 Counter sales would attract Service Tax, since the requirement to serve alcoholic beverages is removed thereby bringing all eating joints having facility of air-conditioning or central air-heating within the Service Tax ambit.
My query - Whether tuck shops (refreshment counters) in offices canteen will also fall under this category? These tuck shops are opened for employee welfare. Most of the times these operators are self employed individuals and Company gives them space to run refreshment counter for employees.
Please advise.
Regards,
Ramesh Chandra Tiwari
CAclubindia
