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Showing 1 to 20 of 238 Records Search Text: ac restaurant sales service tax rate |
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2016 (11) TMI 545 - Supreme Court (LB) Constitutional validity of levy of entry tax - power of the state legislature - Article 304(a) of the Constitution - non-obstante clause - Interpretation of word Free used in Article 301 - concept of compensatory tax - separation of power between the Legislature and judiciary on the ground that levy of taxes under Article 304(b) - distinction between a tax and a fee - HELD THAT:- The essential difference between a tax and a fee is that while a tax has no element of quid pro quo, a fee without th... ... ...
Minutes of the 23rd GST Council Meeting held on 10 November 2017 The 23rd GST Council Meeting, chaired by the Union Finance Minister, was held on November 10, 2017, in Guwahati. Key discussions included confirming the minutes of the previous meeting, analyzing GST revenue for August to October 2017, and ratifying notifications and circulars issued by the Central Government. The Council deliberated on modifications to anti-profiteering rules, GST rates on various goods and services, and issues related to the GST Implementation Committee's decisions. Recommendations from the Group of Ministers on the composition and tax structure for restaurants were also considered. The Council agreed on several measures to simplify GST compliance, including extending return filing deadlines and addressing IT challenges in GST implementation.
2015 (3) TMI 748 - CESTAT NEW DELHI (LB) Works contract service - taxability of service component before 1.6.2007 - Larger Bench decision - whether components of a composite transaction amounting to supply of labour/rendition of service(s), under a works contract ought to be classified only under Section 65(105)(zzzza) of the Finance Act, 1994 (the Act) - inserted by the Finance Act, 2007, w.e.f 01-06-2007; or are also comprehended within the ambit of existing (as on 01-06-2007) taxable services such as Commercial or Industrial Constru... ... ...
2020 (3) TMI 364 - Supreme Court Prohibition on dealing in Virtual Currencies - power of RBI to deal with, regulate or even ban VCs and VCEs - entire foundation of this contention rests on the stand taken by the petitioners that VCs are not money or other legal tender, but only goods/commodities, falling outside the purview of the RBI Act, 1934, Banking Regulation Act, 1949 and the Payment and Settlement Systems Act, 2007 - HELD THAT:- The impugned Circular of RBI dated 0604-2018 was issued in exercise of the powers conferred u... ... ...
2003 (11) TMI 558 - Supreme Court Whether the import fee levied is the levied is the price for parting with the privilege given to the respondent to import liquor into the State and, therefore, the same is within the competence of the State to impose import fee? Whether the imposition of import fee does not, in any way, restrict trade, commerce and intercourse among the States? Held that:- The maxim res extra commercium has no role to play in determining the constitutional validity of a statute. The State, in its discretion havi... ... ...
1987 (5) TMI 364 - ALLAHABAD HIGH COURT The court held that the Food Corporation of India (FCI) is liable to pay purchase tax under the U.P. Sales Tax Act as it qualifies as a "dealer" engaging in taxable business activities. Transactions under the Levy Orders were considered sales subject to taxation. The challenged provisions of Explanation II to Section 3-D(1) and Section 3-F were upheld as constitutional and valid. The retrospective application of the amendments was deemed permissible, and the additional tax under Section 3-F was found to be reasonable and non-confiscatory. The writ petitions were dismissed, with costs awarded against the FCI.
2025 (1) TMI 516 - GUJARAT HIGH COURT Levy of goods and service tax - assignment of leasehold rights of the plot of land allotted on lease by Gujarat Industrial Development Corporation (GIDC) and building constructed thereon by the lessee or its successor (assignor) to a third party (assignee) on payment of lump-sum consideration considering the same as supply of service under the provisions of Central/State Goods and Service Tax Act, 2017 - whether the transfer/assignment of leasehold rights is a transaction of sale pertaining to i... ... ...
FREQUENTLY ASKED QUESTIONs (FAQs) FOR HOTEL AND RESTAURANT The document addresses various GST-related questions for the hotel and restaurant industry. GST is charged based on the actual transaction value, not the declared tariff, though the latter determines the tax rate slab. Different GST rates apply to accommodation and restaurant services, influenced by factors like air conditioning, liquor licenses, and declared tariffs. The document clarifies that services like room rent in hospitals are exempt, while room upgrades and additional services like extra beds incur GST based on the highest declared tariff. It also discusses the implications of GST on alcohol, input tax credits, and the reverse charge mechanism, particularly for electronic commerce operators.
GST SECTORAL SERIES - FAQ: Food Processing The GST Sectoral Series FAQ for Food Processing provides guidance on various GST-related queries. Businesses with multiple units in a state can opt for a single or separate registrations. Inter-state supply of semi-cooked food requires IGST payment. Transportation charges paid by the recipient are included in the supply value. Manufacturers can claim ITC on rental tax, and tax liability can be reduced for returned goods with credit notes. Cold drinks and ice cream in non-AC restaurants are taxed at 12%, and 18% in AC ones. Specific rules apply for ITC claims on stock and machinery during the GST transition. Branded and unbranded rice can be sold on one invoice, and registration is required for claiming ITC on branded rice. Tax invoices must detail HSN codes and tax amounts, with specific rules for restaurants and takeaway services.
1964 (7) TMI 52 - MADRAS HIGH COURT The Court ruled in favor of the petitioner in a tax revision case, finding that the turnover related to fabrication, supply, and erection of steel structures and the sum for the manufacture and installation of bottle coolers constituted works contracts. Additionally, the sales tax collected by the petitioner was to be applied retroactively for the entire assessment year. The Court allowed the petitioner's claim on all three issues, with no costs awarded.
2005 (10) TMI 514 - HOUSE OF LORDS The House of Lords upheld the tribunal's decision that the College of Estate Management made a single supply of education, with printed materials being ancillary to this supply. It was concluded that there was no distinct zero-rated supply of books, and the college was entitled to recover input tax only for the education supply. The Court emphasized the holistic view of the transaction and rejected the idea of artificially splitting the supply. The appeal was allowed, restoring the tribunal's decision and dismissing the notion of a separate zero-rated supply of books.
GST — FAQ on Food Processing dated 31-07-2017 The document provides answers to frequently asked questions regarding the Goods and Services Tax (GST) in the context of food processing and related sectors. It clarifies registration requirements for businesses with multiple units, tax implications for inter-state branch transfers, inclusion of transportation charges in supply value, eligibility for claiming Input Tax Credit (ITC) on rental premises, and conditions for reducing tax liability with credit notes. It discusses tax rates on food and beverages in different restaurant setups, eligibility for ITC on various business assets, and invoicing requirements. It also addresses registration and tax obligations for suppliers dealing with branded and unbranded rice, and the applicability of GST for restaurants with different facilities.
1989 (5) TMI 50 - Supreme Court Constitutional validity of the Expenditure-tax Act, 1987 challenged on lack of legislative competence and of violation of the rights under articles 14 and 19(1)(g) - Held that:- The submissions of the learned Attorney-General that the tax is essentially a tax on expenditure and not on luxuries or sale of goods failing within the State power, must, in our opinion, be accepted. As contended by the learned Attorney-General, the distinct aspect, namely, "the expenditure" aspect of the transaction fa... ... ...
2014 (4) TMI 1112 - ITAT MUMBAI Guest House Expenses - Held that:- Assuming the situation of non-existence of the guest house of the company in that place, then, such employees would have stayed in a hotel or guest house run by third parties and made payments to them for use of their facilities and accordingly payments made to outside parties would have been treated as travelling expenses incurred by the company for its business. Therefore, the user of guest house facilities provided by the company to the employees of the comp... ... ...
EATING OUT TO INCREASE FOOD BILL As of April 1, 2013, a new service tax applies to all restaurants serving food and beverages, regardless of whether they have a liquor license, provided they have air-conditioning. This tax is levied on 40% of the total bill, assuming 60% is for food costs, resulting in an effective service tax rate of 4.94%. Customers should be aware of this to avoid overcharges, as some establishments incorrectly apply the full rate on the entire bill. The tax does not apply to open-air restaurants, takeaways, or home deliveries. This change may lead to double taxation, with both VAT and service tax applied.
2001 (12) TMI 857 - PUNJAB AND HARYANA HIGH COURT The court upheld the constitutionality of the Haryana Local Area Development Tax Ordinance, 2000, and the Haryana Local Area Development Tax Act, 2000. It found that the State Legislature was competent to enact the Entry Tax Act, which was not in violation of various constitutional articles. The court dismissed the writ petitions, concluding that the legislation was valid, within legislative competence, and the exemption notifications were not arbitrary or discriminatory.
1998 (4) TMI 525 - MADRAS HIGH COURT The court upheld the constitutional validity of Section 12(3) of the Tamil Nadu General Sales Tax Act, 1959, as amended by Tamil Nadu Act No. 25 of 1993. It found that the penalty provisions were a reasonable restriction on the right to carry on business, served as a deterrent to tax evasion, and did not violate Articles 14 and 19(1)(g) of the Constitution of India. The court also ruled that mens rea was not necessary for imposing civil penalties under the taxation statute. The writ petitions and the writ appeal were dismissed.
2024 (5) TMI 1268 - ALLAHABAD HIGH COURT Levy of VAT - franchise of a trademark - transfer of the right to use goods or not - deemed sale or not - HELD THAT:- The Kerala High Court in the case of MALABAR GOLD PRIVATE LIMITED VERSUS COMMERCIAL TAX OFFICER, KOZHIKODE OTHS [ 2013 (7) TMI 101 - KERALA HIGH COURT ] wherein the trade mark of the petitioner was transferred to the franchisees for their use and the consideration received was the royalty paid to the petitioner, held that, such a transaction cannot be treated as a deemed sale . T... ... ...
2019 (9) TMI 232 - ITAT DELHI Income accrued in India - Income allocable to the Appellant s PE in India - direction issued by DRP upon conditional admission by the assessee - business connection in India - short term visits of expatriates who visited India came for purposes - whether the assessee has a permanent establishment in India and if yes what is the amount of the profit that can be attributed to the permanent establishment? - HELD THAT:- Dispute resolution panel has gone under the presumption that assessee has conced... ... ...
2001 (7) TMI 1267 - ANDHRA PRADESH HIGH COURT The court upheld the constitutionality of the Explanation to the definition of "person" in section 2(j) of the Andhra Pradesh Tax on Professions, Trades, Callings and Employments Act, 1987, which treats each branch of a firm, company, or corporation as a separate "person" for taxation purposes. The court found that the legislative competence of the Andhra Pradesh State Legislature was valid in enacting such provisions, rejecting arguments that it violated Article 276(2) of the Constitution. The court dismissed the writ petitions, affirming the validity of the challenged provisions and the Legislature's authority to define "person" for taxation purposes.
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