Ratification of resignation acceptance validates separation retrospectively, while withdrawal may be refused through reasoned administrative discretio...
Nature-dependent electricity contracts receive new Ind AS accounting, hedge designation, transition and financial-statement disclosure requirements fr...
Alternative GST remedy permitted protective writ intervention for ex parte adjudication, preserving independent appellate review of input tax credit d...
Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders inv...
Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
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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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