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    <title>Refund of service Tax paid on Canteen Services.</title>
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    <description>Notification No.25/2012 ST (effective 01.07.2012) exempts services of restaurants, eating joints or messes without AC or central heating that serve food or beverages; where an employer provided factory canteen lacks such facilities and an outdoor caterer charged service tax after that effective date, the payer may be eligible to claim refund of the tax paid, subject to the established refund procedure.</description>
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      <description>Notification No.25/2012 ST (effective 01.07.2012) exempts services of restaurants, eating joints or messes without AC or central heating that serve food or beverages; where an employer provided factory canteen lacks such facilities and an outdoor caterer charged service tax after that effective date, the payer may be eligible to claim refund of the tax paid, subject to the established refund procedure.</description>
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