October 23, 2013

CA-CS-ICWA-TAX PROFESSIONALS-PORTAL-SERVICE TAX -NOTIFICATION NO. 14/2013- Seeks to amend notification No. 25/2012- Service Tax, dated the 20th June, 2012 Regarding Mega Exemption

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[TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY,]
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, Extraordinary, vide

Notification No. 25/2012 - Service Tax, dated 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.


Notification No.3/2013- Service Tax, dated the 1st March, 2013 vide G.S.R. 153(E), dated the 1st March, 2013.

Notification No. 49/2012-Service Tax, dated the 24th December, 2012 vide G.S.R. 923 (E), dated the 24th December, 2012

Notification No. 44/2012-Service Tax, dated the 7th August, 2012 vide number G.S.R. 620 (E), dated the 7th August, 2012
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