Service tax on home delivery of food by third parties

Amartya Bag (Others) (32 Points)

22 August 2014  

How will be the service tax computed on the delivery charge taken by a third party service which home delivers food from restaurants? Will it be calculated on the head of courier services? Please answer from the following angles,

case 1: when there is two seperate bills (one by the restaurant and other by the delivery service)

 case 2: where there is one bill issued by the restaurant (which itself charges delivery charge and shares revenue with delivery provider

How will the service tax calculated on the foods delivered from AC restaurants?