Serving of food or beverages by a canteen maintained in a factory - Service Tax Practice Manual / Ready Reckoner - Service Tax

Chapter 19A Services provided in relation to serving of food or beverages by a canteen maintained in a factory Effective date: (22th October, 2013) Scope of Exempt Service - Notification no. 25/2012 dated 20.06.2012 From 22.10.2013 - Notification no.14/2013-ST, dated 22-10-2013 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. Amending Notes w.e.f. 22.10.2013 :- This is intended to provide relief to the factories serving food to the employees in air conditioned restaurants. Even if an outsider caterer brings foods and serves the same in the factory s AC restaurant, the exemption should be available as the entry uses the word services provided in relation to serving of food .. .