Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
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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.
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