Service tax applicablity for homedelivery /takeaway of food


This query is : Resolved 

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.

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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