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

Negative list coverage may determine service tax liability for school food providers, with threshold relief available. Catering provided under a Government sponsored mid day meals scheme is identified in the Negative list, indicating that such school cafeteria services fall within that specified category for service tax treatment; providers may also avail the threshold limit benefit where eligible.