19 September 2016
Service provider = individual
Service receiver = private and public limited company
kitchen = at company premises (no air conditions systems right now, but company will providing same For minimising Service tax)
raw material = purchased by service provider
labour = from service provider
now please give me your suggestions that ST notification 25/2012 dated 22-10-2013 is applicable to above
and is we have collect service tax from service receiver?
thanks
20 September 2016
This is not out door catering service but out sourcing of canteen services. Such canteen services are exempted from service tax when the premises is covered under Factories Act.. Besides it will fall under non AC restaurant and no service tax applicable( in case of premises not falling under Factories Act).
CAclubindia
