Case Law Details
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 take-away counters are positioned away from the main dining area that may or may not be air-conditioned.
2. In any event, the consumption of the food and drink is not in the premises of the restaurant.
3. In the aforesaid circumstances, I am of the categoric view that the provision of food and drink to be taken-away in parcels by restaurants tantamount to the sale of food and drink and does not attract service tax under the Act.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Author Bio
No GST compulsory on food bill at small restorent blow 20Lcs ternover-regarding court case detail required