Wednesday, September 16, 2015

No Service Tax on food sold by way of Pick-up or Home deliveries

It is clarified that in case of the transaction involving Pick -up or the Home Deliveries of the food sold by the Restaurant, the dominant nature of the transaction is that of sale and not service.
The above transaction is not liable to Service Tax, being sale in nature, only if, no amount is charged for such free delivery of food. 


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