https://www.taxtmi.com/caselaws?id=761735 CESTAT Allahabad ruled that sale of food items through counter/take-away does not constitute a service and is therefore not liable to service tax. The tribunal held that such activity is purely sale of food without any service element, following the precedent in Bikanervala Foods case. The adjudicating authority's decision was upheld, confirming that food sales through take-away or home delivery are not subject to service tax. The impugned order was set aside and the appeal was allowed in favor of the appellant. en-us Mon, 11 Nov 2024 00:00:00 +0530 Sat, 16 Nov 2024 08:38:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761735 CESTAT Allahabad ruled that sale of food items through counter/take-away does not constitute a service and is therefore not liable to service tax. The tribunal held that such activity is purely sale of food without any service element, following the precedent in Bikanervala Foods case. The adjudicating authority's decision was upheld, confirming that food sales through take-away or home delivery are not subject to service tax. The impugned order was set aside and the appeal was allowed in favor of the appellant. Case-Laws Service Tax Mon, 11 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761735