TaxTMI 
TaxTMI 
Sir / Experts,
is there any notification for the canteen run in hospitals whether or not government ? Please throw your valuable advice / opinion.
APPLICABILITY OF SERVICE TAX ON CANTEENS IN HOSPITAL
05 Sep 2015 
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Service tax classification for hospital canteens depends on operation: hospital run restaurant service with air conditioning; outsourced outdoor catering.
Classification of service tax for hospital canteens depends on operation and facilities. If the hospital itself operates the canteen and provides meals on its premises, the activity is classified as Restaurant Service if air conditioning is available in any part of the establishment. If an outsourced contractor runs the canteen in hospital premises, the activity is characterised as Outdoor Catering because the caterer provides services at a place other than his own, including premises provided by the service recipient. (AI Summary)
Classification of service tax for hospital canteens depends on operation and facilities. If the hospital itself operates the canteen and provides meals on its premises, the activity is classified as Restaurant Service if air conditioning is available in any part of the establishment. If an outsourced contractor runs the canteen in hospital premises, the activity is characterised as Outdoor Catering because the caterer provides services at a place other than his own, including premises provided by the service recipient. (AI Summary)