https://www.taxtmi.com/article/detailed?id=11242 Service Tax does not apply to food supplied on a take-away basis because such transactions are characterized as a sale of goods, with the transaction's dominant nature being sale rather than service; administrative circulars and precedent applying the dominant-nature test support that pickup or home-delivery of restaurant food is in the nature of sale. Permitting an associated enterprise to use part of premises is treated as sharing of expenditure, not sub-letting that would attract Service Tax. en-us Sat, 25 Mar 2023 10:22:33 +0530 Sat, 25 Mar 2023 10:22:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11242 Service Tax does not apply to food supplied on a take-away basis because such transactions are characterized as a sale of goods, with the transaction's dominant nature being sale rather than service; administrative circulars and precedent applying the dominant-nature test support that pickup or home-delivery of restaurant food is in the nature of sale. Permitting an associated enterprise to use part of premises is treated as sharing of expenditure, not sub-letting that would attract Service Tax. Articles Service Tax Sat, 25 Mar 2023 10:22:33 +0530 https://www.taxtmi.com/article/detailed?id=11242