14 April 2014
The definiton of restuarant sales in the negative list was food served in the premises of the restuarant would be taken as a taxable service.
But now as per the definiton it is food supplied to be taken as a taxable service. Now in our opinion the food supplied in the form of parcel service should not form part of the taxable service as no service is rendered here.
We would want to incase there are other views on this issue
CAclubindia
