1. A canteen is run by outside contractor in a hospital premises.
2. provides food and beverages / meals to hospital patients, staff and visitors
3. Investment in Canteen Equipments/infrasture is 50-50 by hospital and contractor
4. Hospital takes 8% of total Sale from contractor
5. Rates are fixed by the Hospital
6. Canteen in charging vat on total invoice value.
7. There in Air Conditioning in Canteen
8. Operations are looked upon by contactor
9. There is written contact to this effect
10. Period of service provided is 01.04.2012 to 31.03.2016
Under which service category it is taxable under service tax laws ? can service tax be avoided ?
CAclubindia
