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of <h1>Service Tax Not Applicable on Restaurant Food Pick-Up or Delivery; Only Applies When Served On-Premises.</h1> The circular from the Office of the Deputy Commissioner clarifies that Service Tax is not applicable to food sold through pick-up or home delivery by restaurants, as these transactions are primarily sales rather than services. The absence of in-restaurant services such as ambience, entertainment, or personalized hospitality means the dominant nature is sale. Service Tax applies only if there is an element of service, such as food being served on the premises. Additionally, no Service Tax is charged if the delivery is free. This clarification is issued with the approval of the Additional Commissioner.
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