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Factory canteens exempted from service tax

25th October, 2013

Catering service provided in canteen maintained in a factory has been exempted from service tax. Notification No. 14/2013-S.T. dated 22-10-2013 has been issued by CBEC to insert entry no. 19A in the mega exemption Notification No. 25/2012-ST.

The new entry extends benefit of exemption to services provided in relation to serving of food or beverages by a canteen maintained  in a factory covered under the Factories Act, 1948, having the facility of air-conditioning or central air-heating at any time during the year.  

Exemption is already available to such services provided by a restaurant, eating joint or a mess if such establishment does not have air-conditioning or central air-heating facility in any part of its premises. This has been provided under entry no. 19 of the Notification No. 25/2012-S.T.
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