Service Tax Exempted on Food and Beverages Served by Canteens Maintained in
a Factory
[Service Tax
Notification No. 14 dated 22nd October 2013]
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]