Sale of MRP Products like PEPSI AND LAYS

[MUNIRAJ SRINIVASAN]

Service to customer place like Door Delivery

MY client has desired to sale of Combo Lunch it is inclusive of Lays and Pepsi whether service tax is applicable for MRP based Products?

he is selling Burger and Backery food along with Pepsi and Lays whether all products attract to Service tax

 

 

AI Summary

Declared service on supply of food or drink: service tax applies only if a service activity exists; MRP-packaged goods excluded.
The declared service under section 66E(i) requires supply of food or drink together with an act constituting a service; simple sale of MRP-labelled packaged goods is treated as sale of goods and not subject to service tax, and in mixed transactions the service portion alone may be taxable while MRP-packaged items remain excluded.