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Service tax
Whether service tax is not levied when food is packed from a resturant .
Replies (6)
You mean to say Restaurant with AC?
If yes, they should charge Service Tax on parcel too.
agreed with ca santosh havanur
Arpita service tax not applicable on home delivery but takeaway is grey area... on safe side charge service tax.. However you can take a stand that takeaway is not taxable
It should not be charged since the customer is neither taking benefit of AC room/restaurant nor home delivery; he is simply standing outside and carrying food on his own. Hotel merely gives parcel which is as good as purchasing a grocery from ant grocer or taking food from food stall.
if its an ac restaurant then service tax is applicable,
and u can claim abatement of 40%
There is no specific provision on such transaction. But one may take a stand that it should not be liable to Service tax, as the Service tax levy is no serving of food. In this, the food is not served to the customer.
One can also note that pre-negative list era did not levy Service tax on takeaways or home delivery (Ref: Circular - 334/3/2011).
However, in the post-negative list era there is no similar clarification has been provided yet. Thus, one needs to interpret accordingly.
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