TMI BlogSale of MRP Products like PEPSI AND LAYSX X X X Extracts X X X X X X X X Extracts X X X X ..... Sale of MRP Products like PEPSI AND LAYS X X X X Extracts X X X X X X X X Extracts X X X X ..... er place like Door Delivery MY client has desired to sale of Combo Lunch it is inclusive of Lays and Pepsi whether service tax is applicable for MRP based Products? he is selling Burger and Backery ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... food along with Pepsi and Lays whether all products attract to Service tax Reply By Brijesh Verma: The Reply: The declared service u/s 66E(i) states: service portion in an activity wherein goods, b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eing food or any other article of human consumption or any drink (whether or not intoxicating) is supplied in any manner as a part of the activity. Hence, the first and foremost condition here is tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t there should be an activity which comprises of supplying food or drink along with any other act which tantamounts to execution of a service. It is only on fulfillment of both these conditions that i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t will amount to a declared service.
As far as sale of items on MRP is concerned, the same should not be subjected to tax based on the D.O.F.No.334/3/2011-TRU X X X X Extracts X X X X X X X X Extracts X X X X ..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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