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service tax liability of student food mess at hostel


Let me know whether Service tax is applicable on stedent's food mess bill at hostel running by the engineering college. The mess is non AC and no alchol is served.

 
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Service Tax Liability of Student food mess at hostel

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