Service tax on home delivery of food

597 views 8 replies
whether service tax is leviable on home delivery of food?
Replies (8)

If home delivery is provided by restaurant free of cost,question of service tax will not be arised as there is no service at all.

But Restaurants charging extra amount seperately for home delivery,then service tax is levieble on home delivery charges.

If I made it wrong......please correct it 

Thank You 

service is leviable on home delivery irrespectiv of whether they an extra amt or not
My ques is.: As we all know on AC Restaurants ST is leviable @ 5.6% effective. So i want to know if AC Restaurant provides home delivery then what....???? And Non AC Restaurant also provides home delivery.....?????

Home del by AC res taxable.....by non AC res not taxable.......for AC res u hv to include delivery chgs in bill value n cal 5.5%

Taxable @ 8.4% if AC restaurant supplies outside and no tax in Non AC restaurant supplies
S.tax will be levied on ac restaurant even for home delivery...including delivery charges.... But when a a.c. Restaurant only provide food by way of self pickup then s.tax will not be come to picture..
Does self pick up mean taking parcel???? There is a clarification by cbec that home delivery also not liable to st....only food served at ac res is liable for st....


CCI Pro

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register