one of my client is providing lunch facility to a private school.The food is supplied in the premises of school.Is the supplier liable for service tax
3 Replies
Arun Kumar Singh
(GST Advocate)
(15220 Points)
Replied 15 May 2012
The services provided by the outdoor caterer was exempt from levy of service tax when such outdoor caterer was located within the premises of any academic institution or medical establishment and was providing such services only within such premises. (Notification No. 21/2004-ST., dated 10-9-2004). The term academic institution is vide enough to include not only big establishment but small establishment like school, college etc. But if the outdoor caterer, provideds service to any other institution say a commercial office or factory, the gross amount charged from such client is not exempt from levy of service tax.
CA. Rachna Parashar
(partner)
(196 Points)
Replied 15 May 2012
This notification has already been rescinded via notification no 2/2006-st dated 01/03/2006.
CA. Rachna Parashar
(partner)
(196 Points)
Replied 19 May 2012
Is there any other notification regarding this matter or the service will be liable to service tax
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