Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
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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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