https://www.taxtmi.com/caselaws?id=434268 The Tribunal allowed the appeal, setting aside the order and concluding that no service tax was applicable to take-away food items or rent shared by the associated enterprise. The Tribunal determined that the preparation and packaging of food for take-away constitute sales, not restaurant services subject to service tax. Additionally, the consideration received for sharing rent with the associated enterprise was deemed not subject to service tax, as it was considered an internal cost-sharing arrangement without a service element. The Tribunal's decision was pronounced on 13.02.2023. en-us Mon, 13 Feb 2023 00:00:00 +0530 Mon, 31 Jul 2023 12:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434268 The Tribunal allowed the appeal, setting aside the order and concluding that no service tax was applicable to take-away food items or rent shared by the associated enterprise. The Tribunal determined that the preparation and packaging of food for take-away constitute sales, not restaurant services subject to service tax. Additionally, the consideration received for sharing rent with the associated enterprise was deemed not subject to service tax, as it was considered an internal cost-sharing arrangement without a service element. The Tribunal's decision was pronounced on 13.02.2023. Case-Laws Service Tax Mon, 13 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434268