9911796707
| TMI General Search |
|
Advanced Search Options
Showing 1 to 20 of 411 Records Search Text: calculation service tax restaurants |
| Search Results |
| Acts / Rules (1) Articles (21) Case-Laws (318) Circulars (45) Forum (7) Short Notes (1) Manuals (3) News (11) Notifications (4) |
|
Service Tax Applicability on AC Restaurants A query was raised regarding the applicability of service tax on air-conditioned restaurants serving food and beverages, following the introduction of a new budget measure. The individual sought clarification on the effective date and an example of how to calculate the service tax and VAT on a total bill. A response indicated that the service tax would be applicable from April 1, 2013, and noted that the gross amount should include any service charges before calculating taxes.
Service Tax (Determination of Value) Second Amendment Rules, 2012. The Government of India, through the Ministry of Finance, issued Notification No. 24/2012 on June 6, 2012, amending the Service Tax (Determination of Value) Rules, 2006. Effective from July 1, 2012, the amendment revises Rule 2A, detailing the determination of the value of the service portion in works contracts. It specifies deductions for the value of goods transferred and outlines the inclusion of various costs and profits in the service value. Additionally, the amendment introduces Rule 2C, addressing the valuation of service portions in food supply activities at restaurants and outdoor catering, setting specified percentages for service tax calculation. Other modifications include changes to rules concerning telecommunication services, demurrage charges, and subsidies.
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... ... ...
2019 (2) TMI 295 - NATIONAL ANTI-PROFITEERING AUTHORITY Profiteering - restaurant services - SGB Stuffed GB (Garlic Bread) - 1 Med NHT Veg Extrava (Medium Veg Pizza) - benefit of reduction in rate of tax not passed - increase in base price of the products - denial of ITC - period between 15.11.2017 to 31.05.2018 - Section 171 of the CGST Act, 2017. Held that:- The Respondent is engaged in the business of operating quick service restaurants under the name and style of Domino s Pizza and has a pan India presence with 1,128 outlets across 31 States and ... ... ...
2020 (12) TMI 487 - NATIONAL ANTI-PROFITEERING AUTHORITY Profiteering - Restaurant Services - benefit of reduction in the rate of tax not passed on - contravention of the provisions of Section 171 of the CGST Act, 2017 - penalty - HELD THAT:- The Respondent is a company registered under the Companies Act, 1956 and is engaged in the business of operating quick service restaurants under the brand name of Mcdonalds under a franchisee agreement with the multi-national company Mcdonalds India Private Limited. The Respondent is operating about 300 restauran... ... ...
2020 (3) TMI 611 - NATIONAL ANTI-PROFITEERING AUTHORITY Profiteering - restaurant service supplied by the Respondent (Franchisee of M/s Subway Systems India Pvt. Ltd.) - allegation that the benefit of reduction in the rate of GST not passed on - contravention of section 171 of CGST Act - penalty - HELD THAT:- Section 171 (1) of the CGST Act, 2017 states that the reduction in the rate of tax or benefit of ITC which means that the benefit of tax reduction or ITC has to be passed on by a supplier since it is a sacrifice granted from the public exchequer... ... ...
2020 (4) TMI 569 - NATIONAL ANTI-PROFITEERING AUTHORITY Profiteering - restaurant service - allegation that reduction in the rate of GST from 18% to 5% w.e.f. 15.11.2017, the Respondent had not passed on the commensurate benefit since he has increased the base prices of his products - contravention of section 171 of CGST Act - Penalty - HELD THAT:- It is clear from the plain reading of Section 171 (1) mentioned above 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 p... ... ...
2020 (11) TMI 104 - NATIONAL ANTI-PROFITEERING AUTHORITY Profiteering - purchase of Short Capuccino - allegation that the Respondent had not passed on the benefit of reduction in the GST rate on restaurant service - contravention of section 171 of CGST Act - Penalty - HELD THAT:- The Respondent has profiteered to the tune of Rs. 1,04, 70,664/- during the period from 15.11.2017 to 30.06.2018 which he is required to pass on to the buyers by commensurately fixing prices of his products after taking in to account the impact of denial of ITC, which he has ... ... ...
2020 (7) TMI 546 - NATIONAL ANTI-PROFITEERING AUTHORITY Profiteering - restaurant service supplied by the Respondent (Franchisee of M/s Subway Systems India Pvt Ltd.) - allegation that the benefit of reduction in the rate of GST not passed on by way of commensurate reduction of price - contravention of section 171 of CGST Act - penalty - HELD THAT:- The profiteered amount is determined as Rs. 7,53,8541- as has been computed vide Annexure-13 of the DGAP s Report dated 31.12.2019. Accordingly, the Respondent is directed to reduce his prices commensurat... ... ...
2020 (7) TMI 340 - NATIONAL ANTI-PROFITEERING AUTHORITY Profiteering - restaurant services - allegation that benefit of reduction in GST rate not passed on by way of commensurate reduction in prices - contravention of section 171 of CGST Act - penalty - HELD THAT:- The profiteered amount is determined as Rs. 41,93,431/- as has been computed in Annexure-14 of DGAP s Report dated 27.12.2019 - Accordingly, the Respondent is directed to reduce his prices commensurately in terms of Rule 133(3)(a) of the above rules - Further, since the recipients of the b... ... ...
2023 (12) TMI 229 - COMPETITION COMMISSION OF INDIA Profiteering - Respondent had not passed on the benefit of reduction in the GST rate - non-reduction of selling price commensurately - contravention of provisions of section 171 of CGST Act - HELD THAT:- The profiteered amount is determined as Rs. 6,58,523/- as has been computed in Annexure-1 2 of the DGAP s Report dated 29.01.2021. Accordingly, the Respondent is directed to reduce his prices commensurately in terms of Rule 133 (3) (a) of the above Rules. Further, since the recipients of the ben... ... ...
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... ... ...
2018 (11) TMI 1073 - NATIONAL ANTI-PROFITEERING AUTHORITY Profiteering - reduction of rate of tax - Restaurant Services - rate of tax reduced from 18% to 5% w.e.f. 15.11.2017 - it is alleged that though the rate of GST on Restaurant Services had been reduced from 18% to 5% w.e.f. 15.11.2017, the Respondent had increased the prices of the products which were being sold by him and had maintained the same price which he was charging before the above reduction - contravention of the provisions of Section 171 of the CGST Act, 2017. Held that:- It is establi... ... ...
2021 (1) TMI 844 - NATIONAL ANTI-PROFITEERING AUTHORITY Profiteering - restaurant service supplied by the Respondent - allegation that the reduction in the rate of tax not passed on by way of commensurate reduction in price - contravention of section 171 of CGST Act - penalty - HELD THAT:- It is revealed from the record that the Respondent is running a restaurant as a franchisee of M/S Subway Systems India Private Limited in Maharashtra and is supplying various food products to customers. It is also revealed from the plain reading of Section 171 (1) ... ... ...
2021 (1) TMI 1009 - NATIONAL ANTI-PROFITEERING AUTHORITY Profiteering - supply of restaurant service - Applicant had alleged that the Respondent had increased the base prices of his items and did not pass on the benefit of reduction in the GST rate by way of commensurate reduction in prices - contravention of Section 171 of the CGST Act, 2017 - Penalty - HELD THAT:- It is revealed from the record that the Respondent has been operating a total of 133 multiplexes in 18 states and dealing with 1650 items while supplying restaurant services after 15.11.20... ... ...
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... ... ...
2020 (4) TMI 570 - NATIONAL ANTI-PROFITEERING AUTHORITY Profiteering - restaurant service - allegation that the Respondent had increased the base prices of his products and had not passed on the benefit of reduction in the GST rate - contravention of Section 171 of the CGST Act, 2017 - penalty - HELD THAT:- Section 171 of the CGST Act 2017 itself defines the term profiteered which means the amount determined on account of not passing on the benefit of reduction in the rate of tax on supply of goods and services or both or the benefit of Input Tax Cre... ... ...
Minutes of the 16th GST Council Meeting held on 11th June 2017 The 16th GST Council meeting on June 11, 2017, in New Delhi, chaired by the Finance Minister, focused on confirming minutes from the previous meeting, approving amendments to GST rules, and discussing rate adjustments based on industry representations. Key decisions included adopting revised minutes with changes, approving GST rules on accounts and records, and increasing the annual turnover threshold for the Composition scheme from Rs. 50 lakh to Rs. 75 lakh. The Council also approved certain exemptions and tax rates for services, including a 5% tax on job work services in textiles, diamond processing, and printing sectors. The next meeting was scheduled for June 18, 2017.
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 (12) TMI 889 - NATIONAL ANTI-PROFITEERING AUTHORITY Profiteering - restaurant service supplied by the Respondent - allegation that the Respondent had increased the base prices of his products and had not passed on the benefit of reduction in the GST rate from 18% to 5% w.e.f. 15.11.2017 vide Notification No.46/2017-Central Tax (Rate) dated 14.11.2017 by way of commensurate reduction in prices - contravention of Section 171 of the Central Goods and Services Tax Act, 2017 - penalty - HELD THAT:- It is revealed from the record that the Respondent is... ... ...
|
