https://www.taxtmi.com/forum/issue?id=106963 Exemption applies where services for serving food or beverages by a canteen maintained in premises qualifying as a factory under the Factories Act are exempt if the canteen has air conditioning or central air heating at any time during the year; outsourcing preparation to an external caterer does not automatically defeat the exemption, though the external caterer's separate supply may remain taxable. A statutory refund mechanism may be available for service tax paid where the canteen services qualify for exemption, subject to proof of factory status and meeting the air conditioning condition. en-us Sat, 28 Jun 2014 11:24:29 +0530 Thu, 23 Jan 2025 15:57:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=106963 Exemption applies where services for serving food or beverages by a canteen maintained in premises qualifying as a factory under the Factories Act are exempt if the canteen has air conditioning or central air heating at any time during the year; outsourcing preparation to an external caterer does not automatically defeat the exemption, though the external caterer's separate supply may remain taxable. A statutory refund mechanism may be available for service tax paid where the canteen services qualify for exemption, subject to proof of factory status and meeting the air conditioning condition. Discussion-Forum Service Tax Sat, 28 Jun 2014 11:24:29 +0530 https://www.taxtmi.com/forum/issue?id=106963