https://www.taxtmi.com/caselaws?id=769198 CESTAT Allahabad held that restaurant's "Take Away" and "Pick Up" food services constitute sale transactions rather than service activities. Following precedent from Bikanervala Foods case, the tribunal determined that such activities involve pure sale of food items without service elements, making them exempt from service tax liability. The appeal was allowed, confirming no service tax obligation for takeaway and home delivery food sales. en-us Thu, 28 Nov 2024 00:00:00 +0530 Tue, 22 Apr 2025 08:31:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769198 CESTAT Allahabad held that restaurant's "Take Away" and "Pick Up" food services constitute sale transactions rather than service activities. Following precedent from Bikanervala Foods case, the tribunal determined that such activities involve pure sale of food items without service elements, making them exempt from service tax liability. The appeal was allowed, confirming no service tax obligation for takeaway and home delivery food sales. Case-Laws Service Tax Thu, 28 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769198