Exemption notification 14/2013-ST is applicable if less than 250 employee is working in factory

Exemption notification 14/2013-ST is applicable if less than 250 employee is working in factory https://www.taxtmi.com/forum/issue?id=108012 The exemption applies only to canteens that the employer is statutorily required to maintain under the Factories Act; because the statutory canteen obligation is triggered by the Act's employee threshold, canteens voluntarily provided by employers in factories below that threshold are not covered by the Notification and therefore do not qualify for the service tax exemption. en-us Fri, 13 Feb 2015 18:31:15 +0530 Thu, 23 Jan 2025 15:57:02 +0530 TaxTMI RSS Generator Exemption notification 14/2013-ST is applicable if less than 250 employee is working in factory https://www.taxtmi.com/forum/issue?id=108012 The exemption applies only to canteens that the employer is statutorily required to maintain under the Factories Act; because the statutory canteen obligation is triggered by the Act's employee threshold, canteens voluntarily provided by employers in factories below that threshold are not covered by the Notification and therefore do not qualify for the service tax exemption. Discussion-Forum Service Tax Fri, 13 Feb 2015 18:31:15 +0530 https://www.taxtmi.com/forum/issue?id=108012