Exemption of service tax

As per Collinsdictionery.com – “Any material, substance, etc, that can be used as food” As per wordwebonline.com – “consumer goods sold by a grocer” or “a substance that can be used or prepared for use as food.

Therefore we can say it as" The food stuff is any item that can be used or prepared for use as food. "

There are no specific definition provided in the service tax rules.