https://www.taxtmi.com/article/detailed?id=5686 Services of serving food or beverages by a canteen maintained in premises qualifying as a factory under the Factories Act are exempt from service tax where the canteen has the facility of air conditioning or central air heating at any time during the year pursuant to Entry 19A of Notification No. 25/2012 ST as inserted by Notification No. 14/2013 ST; air conditioning for part of the year suffices, the exemption does not extend to office canteens, and related administrative guidance limits liability in mixed complexes to the air conditioned outlet. en-us Wed, 25 Jun 2014 14:56:29 +0530 Wed, 25 Jun 2014 14:56:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5686 Services of serving food or beverages by a canteen maintained in premises qualifying as a factory under the Factories Act are exempt from service tax where the canteen has the facility of air conditioning or central air heating at any time during the year pursuant to Entry 19A of Notification No. 25/2012 ST as inserted by Notification No. 14/2013 ST; air conditioning for part of the year suffices, the exemption does not extend to office canteens, and related administrative guidance limits liability in mixed complexes to the air conditioned outlet. Articles Service Tax Wed, 25 Jun 2014 14:56:29 +0530 https://www.taxtmi.com/article/detailed?id=5686