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?

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.