https://www.taxtmi.com/manuals?id=824 Services of serving food or beverages in a factory-maintained canteen are exempt where the factory premises include air-conditioning or central air-heating at any time during the year; the exemption covers services provided in relation to serving food in such air-conditioned factory canteens and extends to external caterers who bring and serve food within the factory's air-conditioned restaurant. en-us Tue, 17 Mar 2015 19:06:00 +0530 Tue, 12 Jul 2016 17:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=824 Services of serving food or beverages in a factory-maintained canteen are exempt where the factory premises include air-conditioning or central air-heating at any time during the year; the exemption covers services provided in relation to serving food in such air-conditioned factory canteens and extends to external caterers who bring and serve food within the factory's air-conditioned restaurant. Manuals Service Tax Tue, 17 Mar 2015 19:06:00 +0530 https://www.taxtmi.com/manuals?id=824