Takeaway orders from restaurants do not attract Service Tax under Finance Act: Madras High Court

The Court noted that several elements that result in attraction of service tax are absent in take-away such as seating, décor, music and services of a host etc.
Service Tax serves the nation
Service Tax serves the nation

Takeaway orders or food parcels procured from restaurants will not attract service tax under the Finance Act of 1994, the Madras High Court has ruled (Anjappar Chettinad A/C Restaurant v. Joint Commissioner).

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