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    <title>Service tax for serving of good or beverages by a canteen maintained by a factory</title>
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    <description>The service tax exemption applies to serving of food or beverages by a canteen that the employer is required to maintain under the Factory Act; the exemption applies even if the canteen is operated by an outside contractor, but does not apply where the canteen is not a mandatory Factory Act canteen and is provided voluntarily by the employer, in which case the contractor&#039;s supply may be taxable.</description>
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      <link>https://www.taxtmi.com/forum/issue?id=109454</link>
      <description>The service tax exemption applies to serving of food or beverages by a canteen that the employer is required to maintain under the Factory Act; the exemption applies even if the canteen is operated by an outside contractor, but does not apply where the canteen is not a mandatory Factory Act canteen and is provided voluntarily by the employer, in which case the contractor&#039;s supply may be taxable.</description>
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