levy of service tax on non Air Conditioned eating joint/canteen in factory.

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..... levy of service tax on non Air Conditioned eating joint/canteen in factory.
Query (Issue) Started By: - vinay wakde Dated:- 15-4-2013 Last Reply Date:- 15-4-2013 Service Tax
Got 1 Reply
Serv .....

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..... ice Tax
Ours is a public limited company. The Canteen (outdoor Catering service) facility is provided within the factory premises to our workers/staff. The eating joint/ Canteen is non Air-conditio .....

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..... ned. From 1st April, 2013 places having air-conditioning facility shall be liable to Service Tax. However, restaurants which are in open air or garden or on terrace where no air-conditioning is availa .....

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..... ble should not be charging service tax. Kindly let us know whether no service tax shall be leviable on Canteen (outdoor catering service)facility provided by the service provider w.e.f. 01/04/2013 on .....

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..... wards, as the place of canteen is non A.C. or Service tax will be levied only 40 percent of the total bill assuming that 60 percent goes in the cost of food sold. Regards, VINAY Reply By Pradeep Kh .....

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..... atri: The Reply: You duly fall under the Outdoor Catering Taxable Service not under the Resturant Services.
Discussion Forum - Knowledge Sharing .....

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