No Service tax on Food Served as ‘Take Away’ or ‘Parcels’

Advertisement Anjappar Chettinad A/C Restaurant Vs Joint Commissioner (Madras High Court) 1. In the case of take-away or food parcels, the aforesaid attributes are conspicuous by their absence. In most restaurants, there is a separate counter for collection of the take-away food parcels. Orders are received either over telephone, by e-mail, online booking or through a food delivery service such as swiggy or zomato. Once processed and readied for delivery, the parcels are brought to a separate counter and are picked up either by the customer or a delivery service. More often than not, the ta...