Amendment to Mega Exemption Notification - Food or Beverages Services provided by a Canteen exempt from Service TaxCBEC vide Notification No. 14/2013 - ST., Dated: October 22, 2013 has exempt the food or beverages services provided by a canteen by inserting entry no. 19A in the Mega Exemption List. The entry provides as under :"19A. Services provided in relation to serving of food or beverages by a canteen maintained in a factory covered under the Factories Act, 1948 (63 of 1948), having the facility of air-conditioning or central air-heating at any time during the year."[Notification No. 14/2013 ST dated 22.10.2013]Source: www.cbec.gov.in
