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Service Tax - Highlights / Catch Notes

Home Highlights March 2022 Year 2022 This

Nature of activity - sale or service - packed food which is sold ...


Sale of Packed Food as Takeaway Classified as Food Sale, Not Service; No Service Tax Applies.

March 8, 2022

Case Laws     Service Tax     AT

Nature of activity - sale or service - packed food which is sold as take away - the food in packed form is sold either on the counter or through delivery boys to the customers’ place. Therefore, the activity is clearly of sale of food and no service is involved - AT

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