06 January 2015
On Introduction of Negative List Regime , All the services which have been included in Negative list u/s 66D or Mega Exemption List under notification 26/2012 are exempt. Rest all services are taxable. In your case, if aggregate value of services exceed Rs. 10 lacs then you are required to pay service tax on the same . Thereby on starting canteen services , Service tax becomes applicable on u .