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Service tax applicablity for homedelivery /takeaway of food

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(Querist)
15 April 2016 Is SERVICE TAX is applicable for Homedelivery /Takeaway of food from restaurants which is already under the purview of Service Tax.
I understand the Service Tax department in Chandigargh vide its letter C.No. ST-20 /STD/MISC/SEVATTOM/62/12/4693 dated 13 August 2015 has proclaimed that home delivery/takeaway of food is not liable to Service Tax.
Is this applicable in the state of KERALA.
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Bhaskaran Chackrapani Warrier

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Bhaskaran Chackrapani Warrier (Expert)
15 April 2016 If free delivery no ST liability. The analogy of the cited circular can be followed in Kerala also.
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