I am providing food for the factory workers on a contract basis for which I am directly going to bill for the factory management and I prepare the food in the place within the factory premises and serve there only. Do I need to collect service tax and pay it to the government ie is it falls under the category of Catering Service for which service tax is applicable or is it Restaurant Service which is exempt under mega exemption list after Notification No 25/2012 for non ac restaurants.
Please clarify.
CAclubindia
