applicability of service tax on various formats including home delivery from the finance ministry in 2011 service tax obligations were confined only to those restaurants which had a liquor permit since 2013 this criteria was dropped and all restaurants which had airconditioning or central air heating even if partial were required to levy and collect service tax thus a large number of restaurants became service tax collectors based on earlier discussions with cbec officials in 2013 we informed our members that service tax was applicable to all formats including home delivery and take away we did not want our members to contravene any law even then we had requested for written clarifications says prakul kumar secretary general nrai this association has a diversified panindia membership of more than a thousand including large restaurant chains as well as owners of single restaurants it would help both the restaurant industry and the customers if the finance ministry issued a notification or circular on this issue at the earliest adds kumar