food service provider in a school - is he covered under negative listing

[seetha lakshmi]

The foold service provider , typically a person providing food in the cafeteria of a school, is he liable under service tax?

Do the students have to pay service tax?

[YAGAY andSUN]

Since, only, catering for the students under any mid-day meals scheme sponsored by Government is metioned in the Negative list, therefore, it may attract service tax.

[YAGAY andSUN]

Further, benefit of threshold limit also may be availed in this regard.

AI Summary

School Cafeteria Food Services May Be Liable for Service Tax; Only Government Mid-Day Meal Schemes Exempt A discussion was initiated regarding whether a food service provider in a school cafeteria is subject to service tax. It was clarified that only catering services under government-sponsored mid-day meal schemes are exempt from service tax according to the negative list. Therefore, other school food services might be liable for service tax. Additionally, it was noted that the provider might benefit from a threshold limit exemption.