Bakery selling eatables on take away basis cannot be treated as restaurant

In Assistant Commissioner, CGST & Central Excise Vs. M/s. Pioneer Bakers (GST AAAR Odisha) During the P.H., the Jurisdictional Officer, Sri Goutam Kumar Biswas(Appellant), Asst. Commissioner, CGST, Sambalpur-I Division stated that the applicant is running a bakery business, where different items likes cakes, bakery items, ice creams, chocolates, drinks & other eatable products are sold on take away basis. The facilities provided by the applicant in their outlets cannot be treated as restaurant service. On the subject issue of Restaurant Service, the latest notification issued i.e. Noti...