Classification of services - canteen services with the factory - ...

Factory Canteen Services Exempt from Service Tax Under Entry 19A, No Restriction on Operator Specified.

November 16, 2022

Case Laws Service Tax AT

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

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Classification of services - canteen services with the factory - ...

Factory Canteen Services Exempt from Service Tax Under Entry 19A, No Restriction on Operator Specified.

November 16, 2022

Case Laws Service Tax AT

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