Service tax on parcel by Restaurent

[manish kumar]

Sir, The Assesee has its own hotel & they are selling food items in parcel to the customers for the period of F.Y 2013-14 & 2014-15. Whether they are liable for Service tax on the value of food parcel ? Please reply with proper Circular/ Notifications/ Court Judgement.

[Ganeshan Kalyani]

In my view, tax is not applicable on take away food.

[manish kumar]

Sir, I am waiting for more reply with authority

AI Summary

Service tax on take-away food: not applicable to parcel sales, subject to confirmation by relevant circulars or judgments.
Whether service tax applies to food sold in parcel by a hotel/restaurant was questioned; the respondent stated that service tax is not leviable on take away food and the assesse sought supporting circulars, notifications or judicial decisions to confirm that position.