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Service tax on ta/ hd

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Accounts Manager
78 Points Joined February 2008

I have a query. whether service tax is applicable on sales made by restaurants on account of Take Away/ Home Delivery ? If yes, can anybody provide me some notification/ circular.

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On 19 June 2013 at 12:12 Report
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Chartered Accountant
3652 Points Joined September 2008

S.No. 19 of Notification no. 25/2012(amended by 03/2013) reads out as follows:

"Services provided in relation to serving of food or beverages by a restaurant, eating joint or a mess, other than those having the facility of airconditioning or central air-heating in any part of the establishment, at any  time during the year;”
 
In my opinion, on home delivery, no service tax should be levied, since the word used is---"Serving", whereas in case of home delivery, it is just the supply of food and not serve.
 
However, on a safer side, majority of  restaurants are charging service tax even on home delivery.
Because, you never know, when the govt. may insert a retrospective explanation in the aforesaid provision.
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On 19 June 2013 at 12:39

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