Service tax on corporate food joints


This query is : Resolved 

(Querist)
18 December 2014 big mnc's typically IT companies have food court in their premises having multiple food stalls or even a restaurant having a turnover of few individuals alone to be over 25 lacs with centralised AC ..are these companies liable to pay ST if yes then do they pay it?

20 December 2014 No service tax is applicable on canteen facility inside the factory as per notification no 14/2013-ST dated October 22, 2013.

This notification exempt all types of services whether or not have centralized A/c facility


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