https://www.taxtmi.com/forum/issue?id=108327 Applicability of service tax to outdoor catering for a factory canteen turns on whether the canteen qualifies for the statutory exemption: the department indicates canteens with air conditioning or central heating served by outsourced caterers may lose exemption. Practitioners differ: one treats the supply as an employer to employee service (no service tax), the other limits the exemption to statutorily mandated canteens at establishments meeting the employee threshold, excluding voluntarily maintained canteens. en-us Sat, 28 Mar 2015 12:01:25 +0530 Thu, 23 Jan 2025 15:56:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=108327 Applicability of service tax to outdoor catering for a factory canteen turns on whether the canteen qualifies for the statutory exemption: the department indicates canteens with air conditioning or central heating served by outsourced caterers may lose exemption. Practitioners differ: one treats the supply as an employer to employee service (no service tax), the other limits the exemption to statutorily mandated canteens at establishments meeting the employee threshold, excluding voluntarily maintained canteens. Discussion-Forum Service Tax Sat, 28 Mar 2015 12:01:25 +0530 https://www.taxtmi.com/forum/issue?id=108327