ORDER :

This batch of Writ Petitions involves an interesting question as to the liability to service tax under the Finance Act, 1994 (in short ‘Act’), on food that is ‘taken away’ or collected from restaurants or eateries, in parcels.

2. All four petitioners run air-conditioned restaurants under the name and style of Anjappar Chettinad (A/c Restaurant), Thalapakkatti Hotels, RSM Foods and Prasanam Foods, the latter two being franchisees of Sangeetha restaurant, respectively.

3. The facts in common are that the petitioners hold service tax registration for providing restaurant services, outdoor catering services and mandap keeping services. Audit was undertaken in all the cases and the conclusion arrived at by the Department was that service tax had not been discharged in relation to ‘take away/parcel services’ for various periods upto June, 2017 when Goods Services Tax Act, 2017 came into force.

4. Heard Mr.Joseph Prabakar, learned counsel for the petitioner in W.P.No.13469 of 2020, Mr.Hari Radhakrishnan, learned counsel for the petitioner in W.P.Nos.28095 of 2019 and 1748 of 202