Service tax amendment: canteen food or beverage services in air-conditioned or centrally heated factories specified for notification inclusion. Inserts entry 19A into Notification No.25/2012-Service Tax: 'Services provided in relation to serving of food or beverages by a canteen maintained in a factory covered under the Factories Act, 1948, having the facility of air-conditioning or central air-heating at any time during the year.' The amendment is effected under section 93(1) of the Finance Act, 1994 by Notification No.14/2013-Service Tax dated 22nd October 2013.
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Provisions expressly mentioned in the judgment/order text.
Service tax amendment: canteen food or beverage services in air-conditioned or centrally heated factories specified for notification inclusion.
Inserts entry 19A into Notification No.25/2012-Service Tax: "Services provided in relation to serving of food or beverages by a canteen maintained in a factory covered under the Factories Act, 1948, having the facility of air-conditioning or central air-heating at any time during the year." The amendment is effected under section 93(1) of the Finance Act, 1994 by Notification No.14/2013-Service Tax dated 22nd October 2013.
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