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2021 (3) TMI 648 - NATIONAL ANTI-PROFITEERING AUTHORITY Profiteering - restaurant service - Allegation is that the benefit of reduction in the GST rate not passed on by way of commensurate reduction in prices - contravention of Section 171 of the CGST Act, 2017 - penalty - HELD THAT:- It is observed from the record that Respondent No. 1 is providing restaurant services as a franchisee of Respondent No. 2 and is supplying various food products to the customers. It is also revealed from the plain reading of Section 171 (1) of the CGST Act, 2017 that it... ... ...
2020 (5) TMI 442 - NATIONAL ANTI-PROFITEERING AUTHORITY Profiteering - After-Shave Lotion Park Avenue Good Morning 50 ml - allegation that the benefit of reduction in the rate of tax not passed on by way of commensurate reduction in prices - contravention of provisions of section 171 of CGST Act - penalty - HELD THAT:- It is apparent from the perusal of Sub-Section 171 (1) that both the benefits of tax reduction and ITC are required to be passed on by the suppliers to the customers by commensurate reduction in the prices as they have been granted fro... ... ...
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 (6) TMI 573 - NATIONAL ANTI-PROFITEERING AUTHORITY Profiteering - supply of Refrigerator Whirlpool FP313D PROTTON ROY MIRROR - benefit of reduction in the rate of tax not passed on by way of commensurate reduction in price - contravention of Section 171 of the CGST Act, 2017 - Penalty - HELD THAT:- It is evident from the perusal of Sub-Section 171 (1), 171 (3A) and the Explanation attached to this Section that profiteering pertains to the amount of benefit which has been denied to the recipients by a registered person by not reducing the prices ... ... ...
2020 (4) TMI 568 - NATIONAL ANTI-PROFITEERING AUTHORITY Profiteering - restaurant service - allegation that reduction in the rate of GST not passed on - contravention of section 171 of GST Act - HELD THAT:- It is clear from the plain reading of Section 171(1) that it deals with two situations one relating to the passing on the benefit of reduction in the rate of tax and the second about the passing on the benefit of the ITC - On the issue of reduction in the tax rate, it is apparent from the DGAP s Report that there has been a reduction in the rate o... ... ...
2020 (3) TMI 558 - NATIONAL ANTI-PROFITEERING AUTHORITY Profiteering - supply of Deodorant Wild Stone Deo Chrome BX 120 ml - allegation that the Respondent had not pass on the benefit of reduction in the GST rate - contravention of section 171 of CGST Act - Penalty - HELD THAT:- The profiteered amount is determined as Rs. 21,84,79,790/- in terms of Rule 133(1) of CGST rules, 2017, during the period from 15-11-2017 to 31-03-2019 as has been computed by DGAP - This authority u/r 133(3)(a) of CGST Rules, 2017 orders that the respondent shall reduce his ... ... ...
Minutes of the 33rd GST Council Meeting held on 20th and 24th February 2019 The 33rd GST Council meeting, chaired by the Union Finance Minister, was held on 20th and 24th February 2019. Key discussions included the GST regime's impact on the real estate sector and the interim report on lottery by the Group of Ministers (GoM). The Council decided to reduce the GST rate on affordable housing to 1% and non-affordable housing to 5%, both without Input Tax Credit (ITC), effective from 1st April 2019. The definition of affordable housing was also revised. The GoM's recommendations on lottery were deferred for further discussion. The meeting highlighted the need for consensus and further deliberations on unresolved issues.
Report on the Revenue Neutral Rate and Structure of Rates for the Goods and Services Tax (GST) India is on the verge of implementing the Goods and Services Tax (GST), a significant reform aiming to unify the country's complex tax system. The GST seeks to replace multiple indirect taxes with a single tax, simplifying compliance and administration. It is expected to enhance economic growth by reducing tax cascading, increasing investment, and fostering a unified market across states. The reform involves a constitutional amendment and requires broad political consensus. The GST will have a dual monitoring structure, improving compliance and reducing evasion. The proposed GST structure includes a revenue-neutral rate, exemptions, and a three-rate system to balance revenue needs and social equity.
2001 (4) TMI 26 - MADRAS High Court The court upheld the constitutional validity of the service tax on services provided by mandap-keepers, ruling that it falls within the legislative competence of the Union of India. The court clarified that the tax is on the service provided by mandap-keepers and not on land or buildings. It also found the definitions and valuation provisions in the Finance Act to be clear and not arbitrary. As a result, all writ petitions challenging the service tax were dismissed.
2001 (4) TMI 6 - MADRAS HIGH COURT Service Tax – Mandap Keeper (1) Constitutional Validity (2) Only official, social or business functions are included.... ... ...
2000 (11) TMI 285 - ITAT BANGALORE-C Member(s) : T. J. JOICE., I. C. SUDHIR.
Order
I.C. SUDHIR, J.M.:
The subject-matter of all the eight aforesaid appeals is the common order, dt. 23rd June, 1999, of the CIT(A)-I, Bangalore, we thus are disposing of all these appeals vide consolidated order for the sake of brevity and convenience. Out of these eight appeals, five appeals related to the asst. yrs. 1994-95 to 1998-99 have been preferred by the assessee, whereas the remaining three appeals for the asst. yrs. 1994-95 to 1996... ... ...
1998 (4) TMI 162 - ITAT DELHI-C The Tribunal quashed the orders passed under section 263, holding that the conditions precedent for assuming jurisdiction under section 263 did not exist in the facts and circumstances of the case. The appeals of the assessee were allowed.
Minutes of the 21st GST Council Meeting held on 09 September, 2017 The 21st GST Council Meeting, chaired by the Union Finance Minister, focused on various agenda items including confirmation of previous meeting minutes, GST implementation decisions, and nominations for the GST Network Board. Key discussions included extending the composition scheme deadline, exempting certain handicraft suppliers from registration, and adjusting tax rates on specific goods like tamarind, roasted gram, and idols. The Council also deliberated on the GST rate structure for handicrafts and compensation cess on motor vehicles. Additionally, they addressed IT challenges faced by GSTN, agreeing to extend return filing deadlines and form a Group of Ministers to oversee IT issues. The next meeting was scheduled for October 24, 2017.
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... ... ...
FICCI-PRE-BUDGET-MEMORANDUM-2015-16 India's economic outlook improved in 2014-15, with GDP growth projected at 5.5-5.6%, up from below 5% in previous years. Inflation concerns eased, and the current account deficit was reduced. Export growth was steady, and foreign investment inflows increased significantly. The government introduced progressive policies to enhance the business environment, including infrastructure development, manufacturing support, and financial inclusion initiatives. The forthcoming budget aimed to boost demand and investments, with suggestions to extend investment allowances, support startups, and implement GST. The fiscal deficit was targeted to decrease, emphasizing revenue growth and efficient expenditure. The agriculture, chemicals, aviation, education, and healthcare sectors received specific recommendations for tax adjustments and policy reforms to support growth and competitiveness.
2013 (6) TMI 586 - MADRAS HIGH COURT Constitutional validity of Levy of entertainment tax and service tax on DTH Service - simultaneous levy - whether DTH services is not entertainment - Held that:- even though we have held that by reason of the imperfections pointed out as to the absence of chargeable event not being specified in explicit, unambiguous and clear terms in Section 4-I, the charge cannot be effectuated, yet, on the grounds of violation of Article 14 and the imperfection in the Section creating the impression as though... ... ...
2006 (2) TMI 709 - GUJARAT HIGH COURT The court quashed the collection of registration fees from agencies as it lacked legal authority, ordering refunds. However, the court upheld the Ahmedabad Municipal Corporation's revised license fees for advertisements on private properties, deeming them justified and not excessive. The court emphasized the regulatory nature of the fees and their reasonable relationship with services provided by the Corporation. The petitions were disposed of accordingly, with a temporary stay on the order regarding license fees for four weeks.
2003 (2) TMI 48 - KARNATAKA High Court In these petitions they have called in question the constitutional validity of-- 1. Section 17(2)(vi) of the Income-tax Act, 1961, as amended by means of the Finance Act, 2001; and 2. Rule 3 of the Income-tax Rules, 1962, as notified by the fifth respondent by means of its notification dated September 25, 2001 - The intention of the Legislature is to bring to tax all perquisites unless specifically exempted by it. This is clear from the reading of sections 14, 15, 16 and 17 of the Act. Therefore... ... ...
2024 (9) TMI 239 - CESTAT MUMBAI Scope of SCN - activity of provision of telecommunication services by the appellants, during the disputed period, involved receipt of any consideration; or was any service provided without any consideration/ free of charge - activities undertaken by the appellants for provision of telecommunication service - exempted service , in terms of Explanation 3 to Rule 6(1) of the CCR, when read with the definition of service under Section 65B(44) of the Act of 1994 or otherwise - telecommunication servi... ... ...
2024 (7) TMI 1074 - CESTAT NEW DELHI Levy of service tax - renting of immovable property - buildings (at Corbett Ramnagar Naukuchiyatal) which were renting - eligibility for abatement of 40% in terms of N/N. 26/2012 - supply of Tangible Goods service - letting out plant/machinery and fixtures to M/s.Mahindra Holidays Resorts India Ltd. - extended period of limitation - penalty u/s 77 and 78 of FA. Renting of immovable property - HELD THAT:- For the period upto June, 2012, relying on the provisions of Section 65(105)(zzzz) and the E... ... ...
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