Madras High Court held that take-away at restaurant 🍴 does not involve any element of services. Hence, no service tax on take-away deliveries.
This may have impact under GST. Similar to Service Tax, GST Law uses the same definition for supply by way of food and deems it as supply of services. Barring few exceptions, supply of food by restaurants is taxable @ 5% under GST. After the above judgement, take-way deliveries by restaurant would qualify as supply of goods (not service), and GST rate applicable on each item of food would have to be applied.
[Anjappar Chettinad A/C Restaurant (Mad HC)]