Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 14/2013-Service Tax
New Delhi, 22nd October, 2013
G.S.R.____ (E).- In exercise of the powers conferred by sub-section (1) of
section 93 of the Finance Act, 1994, (32 of 1994), the Central Government, being
satisfied that it is necessary in the public interest so to do, hereby makes the
following further amendments in the notification of the Government of India in
the Ministry of Finance (Department of Revenue),
No.25/2012-Service Tax, dated
the 20th June, 2012, namely:-
In the said notification, in the opening paragraph, after entry 19, the
following entry shall be inserted, namely:-
“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.”.
[F. No. B1/13/2013-TRU]
(Akshay Joshi)
Under Secretary to the Government of India
Note.- The principal notification was published in the Gazette of India, vide
notification No.25/2012-Service Tax, dated the 20th June, 2012, vide
G.S.R.467(E), dated the 20th June, 2012 and was last amended by
notification
No.13/2013-Service Tax, dated the 10th September, 2013 vide G.S.R.616(E), dated
the 10th September, 2013.