Service tax on delivery & packing charge

Dear Risev,

There is no clarification for levying service tax on home delivery of food by Restaurents.

Ideally there should not be service tax on it, because Govt. has already issued a pre notification for levying service tax on restaurents having Air conditioner facility or Air Heating facility. and customer will always pay service tax only in condition when he uses the service.

And here Customer is not taking any service from Restaurent(At Restaurent, of Air Conditioner or Air Heater).

So in my opinion service tax should not be charged in this catagory. 

Thank You.