service tax exemption for factory canteen

The service tax department has vide its notification no. 14/2013 dated 22nd october 2013 exempted “services provided in respect to serving of food or beverages by a canteen maintained in a factory covered under the Factories Act, 1948 and having the facility of air-conditioning or central heating at any time during the year” – so basically it means factory canteens are exempted from the negative provisions of service tax even if they are having air-conditioning or central heating at any time of the year. 

The copy of the notification is given below, since the URL of the service tax is not available for the specific notification.

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[TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY,]

Government of India
Ministry of Finance 
(Department of Revenue)

 

 

Notification No. 14/2013-Service Tax

New Delhi, 22nd October, 2013

 

G.S.R.____ (E).- In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994,  (32 of 1994),  the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.25/2012-Service Tax, dated the 20th June, 2012, namely:-

 

            In the said notification, in the opening paragraph, after entry 19, the following entry shall be inserted, namely:-

 

“19A. 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.”.

 

[F. No. B1/13/2013-TRU]

 

(Akshay Joshi)
Under Secretary to the Government of India 

 

 

Note.- The principal notification was published in the Gazette of India, vide notification No.25/2012-Service Tax, dated the 20th June, 2012, vide G.S.R.467(E), dated the 20th June, 2012 and was last amended by notification No.13/2013-Service Tax, dated the 10th September, 2013 vide G.S.R.616(E), dated the 10th September, 2013.

 

 

 

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