04 April 2016
There is liability to collect service tax by air conditioned and Luxurious Restaurant in any case whether you eat at that place or taken at home
05 April 2016
when I bought pizza from pizza hut then ST was not charged . So what could be the reason ? and what is reason of not charging ST on home delivery but charging on takeaways if any.
06 April 2016
I am unable to answer your first question as there is no way to escape for not charging ST when you purchased Pizza from pizza hut (one could be that you purchase before the levy came)
For HOME DELIVERY It is because HOME DELIVERY is SALE & not service (Note this apply only IF IT IS FREE HOME DELIVERY or PICK UP)
If the home delivery is chargeable then ST is applicable