TaxTMI 
TaxTMI 
ST on Canteen service to Factory
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....T on Canteen service to Factory<br> Query (Issue) Started By: - Amit Bhutada Dated:- 28-3-2015 Last Reply Date:- 29-3-2015 Service Tax<br>Got 2 Replies<br>Service Tax<br>Category - Out door Catering Date of ST 2 - 09.1.13 Nature of Business - Client Providing services of Outdoor catering to Factories registered under Factories Act.Form 01.04.2014 Client started business. Department Notice - c....
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....onsequently if a factory enters into a contract with a outdoor caterer to provide services in relation to servicing of food or beverages to a canteen having the facility of air-conditioning Or central air heating , then in such case the benefit of the exemption under Notification 14/2013 ST will not apply to such outdoor caterers providing the services to a canteen. Query - Whether service tax a....
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....pplicable on such transaction. Reply By MUKUND THAKKAR: The Reply: Sir, As per my view any service providing employer to employee service tax is not applicable in your case. Reply By Naveed S: The Reply: The wording of the notification is "canteen maintained in a factory covered under the Factories Act, 1948 (63 of 1948)". It means only those canteens which is mandatory for the Empl....
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....oyer to maintain under the Factory Act. This mandatory condition is applicable only to those factories having more 250 employees as per the Factory Act. If factory is having less the 250 employee and maintaining canteen for their employee then it is not covered under this notification. Such canteen is maintained by the employer not as per provision of Factory Act but as per the employment terms/Ag....
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....reement agreed by the employer with factory Staff/worker.<br> Discussion Forum - Knowledge Sharing ....