Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
The CESTAT held that the sale of food items through "Take Away" or "Home Delivery" does not involve any service element, and is clearly an activity of sale of food. Following the ratio of previous judgments, such activity is not liable to service tax. Consequently, the impugned order was set aside, and the appeal was allowed, ruling that service tax cannot be levied on the sale of food over the counter or through takeaway/home delivery channels.
The CESTAT held that the sale of food items through "Take Away" or "Home Delivery" does not involve any service element, and is clearly an activity of sale of food. Following the ratio of previous judgments, such activity is not liable to service tax. Consequently, the impugned order was set aside, and the appeal was allowed, ruling that service tax cannot be levied on the sale of food over the counter or through takeaway/home delivery channels.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4800
Join Channel
TaxTMI 
