https://www.taxtmi.com/forum/issue?id=106199 The notification exempts services in relation to serving food or beverages by a canteen maintained in a factory that has air conditioning or central air heating at any time during the year. The exemption applies where the factory is covered by the Factories Act; practitioners disagree on whether the canteen must be mandated under that Act, but several responses state the exemption applies whether the canteen is operated in house or outsourced, subject to verifying whether the canteen is maintained pursuant to the Factories Act. en-us Sat, 26 Oct 2013 10:50:24 +0530 Thu, 23 Jan 2025 15:57:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=106199 The notification exempts services in relation to serving food or beverages by a canteen maintained in a factory that has air conditioning or central air heating at any time during the year. The exemption applies where the factory is covered by the Factories Act; practitioners disagree on whether the canteen must be mandated under that Act, but several responses state the exemption applies whether the canteen is operated in house or outsourced, subject to verifying whether the canteen is maintained pursuant to the Factories Act. Discussion-Forum Service Tax Sat, 26 Oct 2013 10:50:24 +0530 https://www.taxtmi.com/forum/issue?id=106199