No service tax on takeaway food items sold by restaurants: CESTAT

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) recently quashed the show-cause notice to Haldiram Marketing Private Limited, passed by the Commissioner, CGST in March 2022, the Bar & Bench reported.

The CESTAT bench ruled that service tax cannot be levied on takeaway/ parcel food items sold by restaurants while hearing the pleas filed by Haldiram Marketing Pvt Ltd against the order passed by Central Goods & Services Tax Commissioner.
 

A division bench comprising President Justice Dilip Gupta and Member (Technical) PV Subba Rao noted that the Ministry of Finance had introduced the service tax for restaurant services in