https://www.taxtmi.com/caselaws?id=753897 CESTAT NEW DELHI held that sale of food items through take-away and home delivery by restaurants is not liable to service tax. Following the precedent in Haldiram Marketing Pvt. Ltd. case, the Tribunal determined that such transactions constitute sale of goods rather than provision of services, as food items are not served at the restaurant premises and lack service elements typically associated with restaurant services. The dominant nature of these transactions is sale, not service, making them exempt from service tax liability. The impugned order was set aside and appeal was allowed. en-us Fri, 07 Jun 2024 00:00:00 +0530 Wed, 12 Jun 2024 15:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753897 CESTAT NEW DELHI held that sale of food items through take-away and home delivery by restaurants is not liable to service tax. Following the precedent in Haldiram Marketing Pvt. Ltd. case, the Tribunal determined that such transactions constitute sale of goods rather than provision of services, as food items are not served at the restaurant premises and lack service elements typically associated with restaurant services. The dominant nature of these transactions is sale, not service, making them exempt from service tax liability. The impugned order was set aside and appeal was allowed. Case-Laws Service Tax Fri, 07 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753897