CBEC vide Notification No. 14/2013-ST dated 22.10.2013 has inserted Point No. 19A in Mega Exemption Notification so as to exempt 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.

Here, we would also like to mention that services provided by canteen, not having the facility of air-conditioning or central air-heating, are already exempt by virtue of Point No. 19 of Mega Exemption Notification.