No Service Tax on Restaurant Takeaway, Home Delivery: CESTAT Delhi

Bikanervala Foods Pvt. Ltd. Vs Commissioner of CGST (CESTAT Delhi) The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi bench, has ruled that the sale of food items by way of “Take-Away” and “Home Delivery” from restaurants does not attract service tax under the category of ‘Restaurant Service’. The tribunal set aside a service tax demand confirmed against Bikanervala Foods Pvt. Ltd. on this issue. The case involved Bikanervala Foods, which is registered for various services, including ‘Restaurant Service’. An audit observed tha...