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Showing 1 to 20 of 204 Records Search Text: abatement notification restaurant service |
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2019 (2) TMI 689 - CESTAT ALLAHABAD The Tribunal ruled in favor of the appellant, a restaurant service provider, allowing their appeal against the denial of Cenvat credit by the Original Authority and Commissioner (Appeals). The Tribunal held that the restriction on availing Cenvat credit within 6 months should apply prospectively, relying on a precedent set by the Hon'ble Allahabad High Court. As there was no such limitation during the relevant period, the appellant was deemed entitled to Cenvat credit of &8377; 4,06,292, setting aside the previous decision and granting relief to the appellant.
2019 (10) TMI 1149 - CESTAT BANGALORE The Tribunal held that the appellant was not liable to comply with Rule 6 of the CENVAT Credit Rules, 2004. The demand for service tax and penalties for the period April 2008 to March 2012 was deemed unsustainable as the services were not taxable during that time. The Tribunal also ruled that the appellant's services did not qualify as exempted services under the CCR, thus rejecting the demand for the period April 2012 to March 2013. The extended limitation period for the demand was found inapplicable due to interpretational issues. Consequently, the appeals were allowed, and the impugned order was set aside.
2018 (12) TMI 249 - CESTAT ALLAHABAD The Appellate Tribunal CESTAT ALLAHABAD upheld the Commissioner's decision in favor of the respondents from the Hotel Industry. The Tribunal determined that the respondents had appropriately reversed proportionate credit when availing both Cenvat credit and abatement benefits simultaneously, meeting the conditions of the relevant Notification. As a result, the Tribunal rejected the Revenue's appeal, affirming the Commissioner's order and concluding that the respondents had not violated any provisions regarding Cenvat credit and abatement benefits.
2018 (1) TMI 1215 - CESTAT CHENNAI The Tribunal ruled in favor of the appellants, a 4-star hotel, regarding the wrong availment of Cenvat credit and abatement issues. It found that the appellants were eligible for the credit under Rule 6(5) of the Cenvat Credit Rules as the input services were not exclusively used for non-taxable services. The Tribunal also held that the appellants were entitled to abatement under Notification No. 1/2006-ST as they did not avail credit on input services for specific taxable services mentioned in the notification. The demand on Convention services was upheld. The decision aligned with the broader objectives of the Cenvat Credit Rules and relevant precedents.
Clarification regarding changes made or proposed in Budget 2012-2013 The circular outlines changes in the Indian Budget 2012-2013 regarding service tax, focusing on simplifying tax processes and preparing for the Goods and Services Tax (GST). The service tax rate is restored to 12%, and a "Negative List" approach is introduced, taxing all services except those specifically exempted. The Place of Provision of Services Rules, 2012, are introduced to determine the location of service provision for tax purposes. The circular also details changes in valuation rules, Cenvat credit rules, and exemptions, aiming to streamline compliance and reduce litigation. The new rules will replace existing export and import service taxation rules.
2015 (3) TMI 748 - CESTAT NEW DELHI (LB) The Tribunal held that service elements in a composite works contract classifiable under Commercial or Industrial Construction Service (CICS), Construction of Complex Service (COCS), or Erection, Commissioning or Installation Service (ECIS) are subject to service tax even before the insertion of sub-clause (zzzza) in Section 65(105) of the Finance Act, 1994, on 01-06-2007. The Tribunal rejected the argument that works contracts were not taxable before this date, emphasizing the binding nature of the Delhi High Court's decision on the issue.
2019 (7) TMI 1679 - CESTAT NEW DELHI The Tribunal allowed the appeal, setting aside the impugned order, and found that the demands for service tax and Cenvat credit were not sustainable. The invocation of the extended period of limitation was also deemed unjustified.
Indirect Tax and Food Industry The article examines the impact of indirect taxes, particularly central excise and service tax, on the food industry. It explains how agricultural produce undergoes various processes before consumption, with some activities classified as manufacturing, thus subject to excise duty. The article details the service tax implications for activities related to agriculture and food services, including restaurants and catering. It highlights that certain agricultural services are exempt from service tax under the negative list, while food manufacturing in restaurants is subject to both excise and service taxes. The article also discusses tax exemptions and the calculation of service tax in various scenarios within the food industry.
Taxation of Services - An Education Guide. The press release discusses the evolution of service taxation in India, starting from its inception in 1994 with a modest collection of Rs 407 crore, to Rs 97,444 crore in 2011-12. The document highlights the challenges faced due to overlaps in service categories and the lack of clarity in definitions, leading to tax leakages and litigation. The 2012 budget introduced a new taxation system known as the Negative List, where all services are taxable unless specified otherwise. This guide aims to educate taxpayers and administrators about the new system, providing guidance notes on various topics such as service definition, taxability, exemptions, and valuation.
2024 (1) TMI 521 - CESTAT AHMEDABAD The tribunal set aside the impugned order, concluding that the extended period for recovery could not be invoked due to the matter involving interpretation of law. It found that the demand for service tax on the entire value of Mandap Keeper services, including catering, was time-barred. Consequently, the appeal was allowed, and the assessee received relief from the demand for service tax, interest, and penalties. The tribunal distinguished the case from others and determined that the catering component was not a sale, thus not exempt under Notification No. 12/2003-ST.
2011 (1) TMI 650 - CESTAT, NEW DELHI The Tribunal upheld the service tax demands on merits but provided relief in terms of re-quantification and abatement under specific notifications. The penalties under section 78 were set aside, while those under section 76 were upheld. The appeals were disposed of accordingly.
2018 (10) TMI 28 - CESTAT BANGALORE The Tribunal held that the appellant, a public limited company operating five-star hotels, was not required to maintain separate accounts under Rule 6 of the CENVAT Credit Rules as they were not providing exempted services. The impugned order was deemed unsustainable in law, and the appeal was allowed with any consequential relief.
2016 (8) TMI 502 - DELHI HIGH COURT The court upheld the constitutional validity of Section 65 (105) (zzzzv) of the Finance Act, declaring Parliament's competence to levy service tax on the service component of catering contracts. However, Section 65 (105) (zzzzw) was deemed unconstitutional as it encroached on the state's power to tax luxuries like short-term accommodation. The court also affirmed the legality of Section 66 E (i) regarding service portions in catering contracts and upheld the validity of Rule 2C, attributing a specific value to the service component.
2019 (7) TMI 774 - CESTAT NEW DELHI The Tribunal allowed the appeal in favor of the appellant, setting aside the denial of abatement claim for short term accommodation and restaurant services. The Tribunal held that the denial based on availing cenvat credit on input services was incorrect as the relevant notifications did not prohibit credit on input services. Additionally, the Tribunal found that the denial of abatement for restaurant services due to availing credit on input services was unreasonable and illegal. The Tribunal also noted the lack of explicit findings on proportionate availment of cenvat credit on input services and ruled in favor of the appellant based on established legal principles and precedents.
Valuation. The valuation process for service tax under the new taxation regime based on a negative list. While the fundamental valuation approach remains unchanged, some modifications were made to align the valuation rules with the new system. Key changes include a unified scheme for works contract services under Rule 2A and a new Rule 2C for valuing services in food supply. The document details how to determine the value of taxable services, including services provided for monetary and non-monetary consideration, and addresses the inclusion or exclusion of costs in taxable value. It also discusses specific valuation rules for works contracts, money changing, and catering services, along with the implications of exemption notifications and compounding schemes.
Claim of benefit of Abatement while availing Cenvat Credit - restaurant and short term accommodation services - the appellant has followed the proportionate method for availment of credit on common input services - the reversal of credit satisfies the requirement of non availment of credit laid down in the Notification No. 1/2006-ST - AT
2010 (9) TMI 21 - CESTAT, NEW DELHI The appellant's claim for exemption under Notification No. 12/2003-ST for the supply of food and beverages in the banquet hall was denied, and they were held liable for service tax on 60% of the gross amount charged for Mandap Keeper and catering services under Notification No. 1/2006-ST. Penalties were imposed under Section 76 for non-payment of service tax and under Section 78 for willful suppression of facts to evade tax. The tribunal directed the appellant to pre-deposit Rs. 60 lakhs within four weeks to proceed with the appeal, emphasizing the taxable nature of catering services under the Finance Act, 1994.
PRE-BUDGET MEMORANDUM 2013-2014 - FICCI The pre-budget memorandum for 2013-2014 by FICCI outlines key economic and fiscal recommendations aimed at addressing India's economic challenges. It emphasizes the need for stable tax policies to boost investor confidence and suggests implementing committee reports on tax reforms. FICCI opposes the introduction of inheritance tax, citing potential negative impacts on capital generation. The memorandum stresses the importance of dispute resolution mechanisms, efficient tax refund processes, and the removal of double taxation on overseas dividends. It advocates for maintaining current import duties to protect domestic industries until comprehensive GST implementation and highlights the need for infrastructure development, including the introduction of GST, to stimulate economic growth.
2024 (6) TMI 625 - CESTAT CHENNAI The Tribunal allowed the appeal filed by the Appellant, determining that the demand for Service Tax was devoid of merits. The Tribunal set aside the impugned order and dismissed the Department's appeal, concluding that the Appellant's restaurant did not meet the criteria for Service Tax liability under "Restaurant Service" provisions.
2018 (5) TMI 1715 - CESTAT NEW DELHI The Appellate Tribunal CESTAT NEW DELHI allowed the appeals filed by hotels in Rajasthan, part of the Oberoi Group, regarding the denial of abatement under Notification No. 1/2006-ST and the demand for full service tax payment. The Tribunal found the appellant's approach of proportionate credit utilization compliant with the notification's conditions, supported by legal precedents. Additionally, the Tribunal ruled that the open air restaurant, lacking air conditioning, did not fall under the taxable service definition, setting aside the demand for service tax on its income.
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