https://www.taxtmi.com/caselaws?id=419291 The Tribunal ruled that the appellant's sale of packed food as take-away does not constitute a service liable for service tax. The activity was deemed as purely a sale of food, not involving any service portion. Citing precedents, including a Madras High Court decision, it was established that service tax applies only to services provided in air-conditioned restaurants with additional amenities, not to the sale of take-away food. Consequently, the Tribunal set aside the demand for service tax, interest, and penalties, allowing the appeal with consequential relief. en-us Mon, 07 Mar 2022 00:00:00 +0530 Mon, 31 Jul 2023 12:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419291 The Tribunal ruled that the appellant's sale of packed food as take-away does not constitute a service liable for service tax. The activity was deemed as purely a sale of food, not involving any service portion. Citing precedents, including a Madras High Court decision, it was established that service tax applies only to services provided in air-conditioned restaurants with additional amenities, not to the sale of take-away food. Consequently, the Tribunal set aside the demand for service tax, interest, and penalties, allowing the appeal with consequential relief. Case-Laws Service Tax Mon, 07 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419291