CBEC vide Notification No. 14/2013-ST dated 22.10.2013 has inserted Point No. 19A in Mega Exemption Notification so as to exempt 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.
Here, we would also like to mention that services provided by canteen, not having the facility of air-conditioning or central air-heating, are already exempt by virtue of Point No. 19 of Mega Exemption Notification.
Here, we would also like to mention that services provided by canteen, not having the facility of air-conditioning or central air-heating, are already exempt by virtue of Point No. 19 of Mega Exemption Notification.
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