Service portion of supply of food

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..... anner as a part of the activity. Analysis: The activity of serving food or drinks involves both goods as well as services. This entry covers service portion of such activity. These services are generally provided by a restaurant or caterer. An exemption is also provided to restaurants; eating joints or mess those do not have any facility of air-conditioning or central air heating in any part of .....

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..... y other article of human consumption or any drink (whether or not intoxicating) in any manner as part of a service for cash, deferred payment or other valuable consideration is deemed to be a sale of such goods. Such a service therefore cannot be treated as service to the extent of the value of goods so supplied. The remaining portion however constitutes a service. It is a well settled position of .....

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