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Service tax for serving of good or beverages by a canteen maintained by a factory

Service Tax - Started By: - NAUSHERAWAN SM - Dated:- 26-11-2015 Last Replied Date:- 15-1-2016 - Dear Sir, Let me know whether service tax is payable by the outdoor caterer supply and serving food directly to the employees in the factory canteen maintained by the factory. Service Tax exemption Notification No. 14/2013-ST dated 22.10.2013 after entry inserted namely 19A is exempted from payment of Service Tax for serving of food or beverages by a canteen maintained in a factory covered under the F .....

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from 1.7.2012 no service tax is payable on food supplied in a canteen if it is without the facility of air conditioning or central heading whether such canteen is located in a factory or office. The position will be the same if the canteen is run by outside contractor, then it will be called 'eating joint' and not outdoor catering.With effect from 22.10.2013 no service tax is payable on foods supplied in a canteen, even if it has air conditioning facility , if the canteen is maintained .....

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