https://www.taxtmi.com/caselaws?id=408330 Takeaway and parcel sales of food by restaurants were treated as sales of goods, not taxable restaurant services, because the levy under the service tax regime targeted the service portion of composite restaurant activity. The service element was linked to restaurant features such as table service, seating, ambience, air-conditioning and similar attendant facilities, which are absent when food is collected from a separate counter or delivered for consumption outside the premises. Accordingly, mere pickup or home delivery of food did not fall within declared restaurant service and was not exigible to service tax. en-us Thu, 20 May 2021 00:00:00 +0530 Tue, 26 Oct 2021 11:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408330 Takeaway and parcel sales of food by restaurants were treated as sales of goods, not taxable restaurant services, because the levy under the service tax regime targeted the service portion of composite restaurant activity. The service element was linked to restaurant features such as table service, seating, ambience, air-conditioning and similar attendant facilities, which are absent when food is collected from a separate counter or delivered for consumption outside the premises. Accordingly, mere pickup or home delivery of food did not fall within declared restaurant service and was not exigible to service tax. Case-Laws Service Tax Thu, 20 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408330