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of <h1>India Updates Service Tax: Canteen Services in Factories with AC/Heating Now Taxable under Finance Act Section 93.</h1> The Government of India, through the Ministry of Finance, has issued Notification No. 14/2013-Service Tax to amend Notification No. 25/2012-Service Tax. This amendment, effective from October 22, 2013, introduces a new entry, 19A, which specifies that services related to the serving of food or beverages by a canteen in a factory, equipped with air-conditioning or central air-heating at any point during the year, are included under the service tax provisions. This is enacted under the powers granted by section 93 of the Finance Act, 1994, and is deemed necessary in the public interest.
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