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Service tax on home delivery of food

Jakey Rohira (student) (95 Points)

24 August 2015

whether service tax is leviable on home delivery of food?

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8 Replies

Praveenraj Puthran (Student-CA Final) (32 Points)
Replied 24 August 2015

If home delivery is provided by restaurant free of cost,question of service tax will not be arised as there is no service at all.

But Restaurants charging extra amount seperately for home delivery,then service tax is levieble on home delivery charges.

If I made it wrong......please correct it

Thank You

CA NITESH AGARWAL (ABMS AND COMPANY) (135 Points)
Replied 24 August 2015

service is leviable on home delivery irrespectiv of whether they an extra amt or not

Jakey Rohira (student) (95 Points)
Replied 25 August 2015

My ques is.: As we all know on AC Restaurants ST is leviable @ 5.6% effective. So i want to know if AC Restaurant provides home delivery then what....???? And Non AC Restaurant also provides home delivery.....?????

Ashok J (CA Final) (880 Points)
Replied 25 August 2015

Home del by AC res taxable.....by non AC res not taxable.......for AC res u hv to include delivery chgs in bill value n cal 5.5%

akshay agarwal (Practicing Chartered Accountant) (30 Points)
Replied 25 August 2015

Taxable @ 8.4% if AC restaurant supplies outside and no tax in Non AC restaurant supplies

kartik jain (Student CA Final ) (45 Points)
Replied 26 August 2015

S.tax will be levied on ac restaurant even for home delivery...including delivery charges.... But when a a.c. Restaurant only provide food by way of self pickup then s.tax will not be come to picture..

Ashok J (CA Final) (880 Points)
Replied 26 August 2015

Does self pick up mean taking parcel???? There is a clarification by cbec that home delivery also not liable to st....only food served at ac res is liable for st....

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