Service Tax - Highlights / Catch Notes
Service Tax - Classification of services - canteen services with the...
Classification of services - canteen services with the factory - outdoor catering services - On plain reading of entry 19A in the Notification dated 22.10.2013 it clearly reveals that the canteen maintained in a factory has been provided with the exemption from payment of service tax. The said Notification nowhere provided that canteen maintained by or run by the factory can only be considered for the benefits of such exemption. - AT