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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Service tax on food delivery depends on whether the transaction's dominant character is sale or includes a service element.</h1> Transactions involving pick-up or home delivery of food are characterised as a sale, not a service, where no on-site service elements (ambience, entertainment, air conditioning, personalized hospitality) are offered; Service Tax applies only if a service element exists, and where delivery is provided free the transaction is not liable to Service Tax.

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