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2014 (4) TMI 447 - BOMBAY HIGH COURT Constitutional validity of levy of service tax on service provided or to be provided to any person by a restaurant having the facility of airconditioning in any part of the establishment - Sub clause (zzzzv) of clause (105) of Section 65 - power of state government to levy Sales Tax / Value Added Tax (VAT) - Subclause (f) of Clause (29A) of Article 366 - Held that:- When the State imposes or levies the sales tax on goods, it is not charging or taxing the services, but sale thereof. The service t... ... ...
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.
2016 (8) TMI 502 - DELHI HIGH COURT Constitutional validity of levy of service tax - Section 65 (105) (zzzzv) of the Finance Act 1994 (FA) whereby the provision to any person by a restaurant, by having the facility of air-conditioning in any part of its establishment serving food or beverage, including alcoholic beverages or both, in its premises has been made amenable to service tax. - constitutional validity of Section 65 (105) (zzzzw) of the FA whereby the provision by a hotel, inn, guest house, club or camp-site by whatever na... ... ...
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... ... ...
1993 (4) TMI 290 - MADRAS HIGH COURT The court dismissed the writ petitions, ruling that the supply of food and drinks in hotels/restaurants is subject to sales tax under the Tamil Nadu General Sales Tax Act, 1959, as amended by the Forty-sixth Amendment to the Constitution. It was determined that there is no requirement for a separate charging section, and the entire turnover from such supply, including the service portion, can be taxed. Additionally, the cancellation of a notification does not revive an earlier notification granting total exemption.
1985 (1) TMI 278 - MADRAS HIGH COURT The court declared that the State Government and tax authorities could not recover sales tax based on item 150 from hotels approved by the Department of Tourism. All writ petitions were allowed, and the court granted a certificate for appeal to the Supreme Court under article 134A due to the substantial question of law involved and the pending writ petition on the same issue in the Supreme Court.
2013 (7) TMI 431 - KERALA HIGH COURT Constitutional validity of levy of service tax on restaurants - Validity of sub clause (zzzzv) of clause 105 of Section 65 of the Finance Act, 1994 - Legislative competency of Parliament - Sale of food and drinks - Whether "taxes on the sale and purchase of goods" in Entry 54 of List II of the seventh schedule covers service in the light of the definition of "tax on sale and purchase of goods" under Article 366 (29A) (f) of the Constitution of India - Held that:- The supply can be by way of a se... ... ...
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.
1994 (3) TMI 358 - MADRAS HIGH COURT The court upheld the constitutional validity of Section 6 of the Constitution (Forty-sixth Amendment) Act, 1982, stating it falls within the amending powers of Parliament. It affirmed the validity of Entry No. 150 of the First Schedule to the Tamil Nadu General Sales Tax Act, except for a specific period due to procedural lapses. The court ruled that the general charging provisions were adequate for the assessment and levy of sales tax on food and drinks in hotels and restaurants. It clarified the process for tax exemption claims and directed reassessment for compliance with applicable tax rates, without costs awarded.
2019 (10) TMI 160 - Supreme Court Club and association services - Doctrine of mutuality - Nature of transaction - sale or service - scope of sale and service - Failure to make payment of sales tax - sale of food and drinks to the permanent members during the quarter ending 30-6-2002 - scope of sale in terms of Section 2(30) of the West Bengal Sales Tax Act, 1994 - Deemed transfer - club and association services -taxability under service tax - situation post 1/7/2012. HELD THAT:- When profits and gains of a mutual insurance compa... ... ...
1988 (9) TMI 337 - KARNATAKA HIGH COURT The court upheld the validity of Section 2(t) of the Karnataka Sales Tax Act, as amended by Act 23 of 1983, and explanation (3A) to the definition of "sale." Additionally, the court found that the assessments for the periods prior to 7th September 1978 were valid, dismissing the petitioners' arguments challenging the taxation of food and drink sales during that time. Consequently, the writ petitions were dismissed.
1983 (10) TMI 230 - ALLAHABAD HIGH COURT The court held that the assessees, restaurant owners, were liable to pay sales tax on their transactions of supplying foodstuffs to customers, as the dominant object was sales, not services. The court emphasized the impact of the Constitution (Forty-sixth Amendment) Act, broadening the definition of "tax on the sale or purchase of goods." While the Amendment Act did not apply to pre-Constitution laws like the U.P. Sales Tax Act, 1948, the court upheld the Tribunal's findings and remand orders. The revisions were dismissed, denying exemption based on the Supreme Court decision.
2019 (9) TMI 1141 - CESTAT NEW DELHI Non/short payment of service tax - Franchisee Service - Management Consultancy Service - Non-payment of service tax on advertisement expenses incurred by the local franchisees - Short payment of service tax due to wrong utilisation of cenvat credit - Non-payment of service tax on management consultancy services by wrongly claiming the same as export service - Interest on late payment of service tax on franchisee fees to McDonald s USA. Non-Payment of Service Tax on Advertisement Expenses Incurre... ... ...
1986 (1) TMI 362 - MADRAS HIGH COURT The Court held that the supply of food and drinks in restaurants during the relevant assessment years was not taxable under the Tamil Nadu General Sales Tax Act. The conditions imposed by G.O. Ms. No. 1187 were deemed discriminatory and unenforceable. The Court dismissed the tax cases, allowed the writ appeals, and granted the assessees the benefits of the waiver under G.O. Ms. No. 1187.
2022 (5) TMI 1359 - MADRAS HIGH COURT Constitutional validity of amendment - discrimination within the works contractors - discrimination between the dealers who purchase goods within the State and outside the State/country - Constitutional Validity of amendment introduced by Act 21 of 2007 retrospectively with effect from 01.01.2007 to Section 6 of the Tamil Nadu Value Added Tax Act, 2006 (Act 32 of 2006) - ultravires Articles 14, 19 (1) (g), 20, 301 and 304 (a) of the Constitution of India or not - constitutional validity of Secti... ... ...
2014 (11) TMI 1021 - KARNATAKA HIGH COURT Legislative competence of the Parliament - Levy of service tax on air conditioned restaurant and hotel, inn, guest house, club or campsite under sub-clauses (zzzzv) and (zzzzw) of Clause (105) of Section 65 of Finance Act, 1994 - serving of food or beverage, including alcoholic beverages or both, in its premises - providing of accommodation for a continuous period of less than three months - Held that:- Bombay High Court in the case of Indian Hotels and Restaurants v. Union of India [2014 (4) TM... ... ...
1985 (1) TMI 288 - ANDHRA PRADESH HIGH COURT The Court upheld the validity of the Constitution (Forty-sixth Amendment) Act, 1982, including section 6, which validated the levy and collection of sales tax on food and drinks. However, it clarified that the Amendment Act did not authorize future tax collection without further legislative action by the State, requiring an amendment to the State Sales Tax Act. The Court quashed provisional assessment orders for 1983-84, emphasizing the need for legislative amendment to levy tax on food and beverages from 2nd February 1983 onwards. The writ petitions were partly allowed on this issue.
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... ... ...
1994 (8) TMI 271 - RAJASTHAN HIGH COURT The High Court set aside the single Judge's decision, remanding the case to the assessing authority to determine if the supply of food in hotels/restaurants constituted a sale or service. Parties were directed to appear before the authority for a fresh decision by a specified date. The appeal was allowed.
2019 (3) TMI 438 - KERALA HIGH COURT Sale of goods or not? - deeming fiction - Whether the medicines supplied, implants carried out, the consumables used and surgical tools exclusively used in a particular procedure, as part of treatment of patients in a hospital, the price of which is recovered by way of bills from the patients are “sale of goods” as contemplated by the legislation levying such tax? - article 366(29A)(f) of the Constitution of India. Held that:- When the Constitution by a deeming fiction permitted only certain tra... ... ...
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