Services provided in relation to serving of foods or beverages by a restaurant, eating joint or a mess, other than those having the facility of air-conditioning or central air-heating in any part of the establishment, at any time during the year are exempted from tax.
Services provided in relation to serving of food or beverages by a canteen maintained in a factory covered under the Factories Act, 1948 having the facility of air conditioning or central air-heating at any time during the year are also exempted from tax - (S.No. 19 & 19A of Notification No. 25/2012 ST dated 20.6.2012.)
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