food service provider in a school - is he covered under negative listing, Service Tax

[seetha lakshmi]

The foold service provider , typically a person providing food in the cafeteria of a school, is he liable under service tax?

Do the students have to pay service tax?

Posts / Replies

[Pradeep Khatri]

Since, only, catering for the students under any mid-day meals scheme sponsored by Government is metioned in the Negative list, therefore, it may attract service tax.

[Pradeep Khatri]

Further, benefit of threshold limit also may be availed in this regard.