https://www.taxtmi.com/circulars?id=53866 Transactions involving pick-up or home delivery of food are characterised as a sale, not a service, where no on-site service elements (ambience, entertainment, air conditioning, personalized hospitality) are offered; Service Tax applies only if a service element exists, and where delivery is provided free the transaction is not liable to Service Tax. en-us Thu, 13 Aug 2015 00:00:00 +0530 Wed, 26 Aug 2015 10:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=53866 Transactions involving pick-up or home delivery of food are characterised as a sale, not a service, where no on-site service elements (ambience, entertainment, air conditioning, personalized hospitality) are offered; Service Tax applies only if a service element exists, and where delivery is provided free the transaction is not liable to Service Tax. Circulars Service Tax Thu, 13 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/circulars?id=53866