Service tax liability of student food mess at hostel

Service Tax Liability of Student food mess at hostel

AS per Notification 3/2013, dated 01/03/2013, w.e.f. 1^st April 2013 says

“Service Provided in relation to serving of food 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.”

In the previous Notification 25/2012, dated 20/06/2012 w.e.f. 1^st July 2013 says

“ Service provided in relation to serving food or beverage by a restaurant , eating joint or a mess other

than those having

(i)                  The facility of air-conditioning or central air-heating in any part of the establishment at any time during  the year  and

(ii)                a license to serve alcoholic beverages”

As per my view

As per Notification No.3/2013, Service Tax is not applicable on student food mess bill at hostel running by engineering college. The only condition that air-conditioning or central air-heating facility not in any part of the establishment at any time during the year.

Regards,

Adv. Amit Bhattad

M.9922199100

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