Service tax not payable on packed food sold as take away & not served in restaurant

Hotel UTSAV Vs C.C.E. & S.T. SURAT-I  (CESTAT Ahmedabad)

We find that the appellant have been discharging the service tax in respect of food served in the restaurant to their customers. However, they are not paying service tax in respect of packed food which is sold as take away either on the counter of the restaurant or through delivery boys to the customer’s place. In this undisputed fact, the food is not served in the hotel whereas the same is sold in the packed form therefore, as per the nature of this activity, i

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