https://www.taxtmi.com/caselaws?id=798525 Free home delivery of ready-to-eat food is treated as outdoor catering for the period before July 2012 and as a declared service thereafter, because delivery to the customer's requested location and time contains a significant service element. Service tax liability therefore applies within the normal limitation period. Extended limitation and consequential penalty do not apply where the taxpayer was registered, filed statutory returns, paid service tax, and the relevant facts emerged from maintained records, absent evidence of deliberate suppression intended to evade tax. en-us Thu, 03 Sep 2026 00:00:00 +0530 Wed, 09 Sep 2026 08:20:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798525 Free home delivery of ready-to-eat food is treated as outdoor catering for the period before July 2012 and as a declared service thereafter, because delivery to the customer's requested location and time contains a significant service element. Service tax liability therefore applies within the normal limitation period. Extended limitation and consequential penalty do not apply where the taxpayer was registered, filed statutory returns, paid service tax, and the relevant facts emerged from maintained records, absent evidence of deliberate suppression intended to evade tax. Case-Laws Service Tax Thu, 03 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798525