https://www.taxtmi.com/forum/issue?id=109123 Classification of service tax for hospital canteens depends on operation and facilities. If the hospital itself operates the canteen and provides meals on its premises, the activity is classified as Restaurant Service if air conditioning is available in any part of the establishment. If an outsourced contractor runs the canteen in hospital premises, the activity is characterised as Outdoor Catering because the caterer provides services at a place other than his own, including premises provided by the service recipient. en-us Sat, 05 Sep 2015 17:32:31 +0530 Thu, 23 Jan 2025 15:56:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=109123 Classification of service tax for hospital canteens depends on operation and facilities. If the hospital itself operates the canteen and provides meals on its premises, the activity is classified as Restaurant Service if air conditioning is available in any part of the establishment. If an outsourced contractor runs the canteen in hospital premises, the activity is characterised as Outdoor Catering because the caterer provides services at a place other than his own, including premises provided by the service recipient. Discussion-Forum Service Tax Sat, 05 Sep 2015 17:32:31 +0530 https://www.taxtmi.com/forum/issue?id=109123