Service tax cannot be levied on take-away/ parcel food items sold by restaurants: CESTAT
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) recently held that service tax cannot be levied on take-away/ parcel food items sold by restaurants [Haldiram Marketing Pvt Ltd vs Commissioner, Central Goods & Services Tax) https://www.barandbench.com/news/litigation/service-tax-cannot-levied-take-away-parcel-food-items-sold-restaurants-cestat