Takeaway Food Exempt from Service Tax: CESTAT Allahabad

Haldiram Snacks Pvt. Ltd. Vs Commissioner (CESTAT Allahabad) In a significant ruling, the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Allahabad, has held that service tax is not applicable to the sale of food items through “Take Away” or “Pick Up” from restaurants. The tribunal’s decision in the case of Haldiram Snacks Pvt. Ltd. versus Commissioner reinforces the distinction between the provision of restaurant services and the mere sale of goods. The case originated from an audit of Haldiram Snacks Pvt. Ltd. in Noida for the period of April 2013 t...