Service tax should not impose on the parcels ordered from an AC Restaruents

Income tax department /Finance Ministry

My query is related to the Income tax department or the finance ministry. According to the post Union Budget 2013-14, the Central Government Notification No. 03/2013-ST dated March 1, 2013 regarding Service Tax implication on AC restaurants; an additional service tax should be imposed.

In case of home delivery or supply of food or beverages outside the restaurant say at home or office, the service of well-trained waiters, linen, cutlery and crockery, personalized service by indicating preference for certain ingredients e.g. salt, chilies, onion, garlic or oil or ambiance furniture, air-conditioning, music – live or otherwise, etc., are not available. So,my query is whether in case of the self-service or Pick up or home delivery these taxes should apply or not.

Leave a Reply