9911796707
| TMI General Search |
|
Advanced Search Options
Showing 41 to 60 of 2171 Records Search Text: sales tax restaurants india |
| Search Results |
| Acts / Rules (16) Articles (112) Case-Laws (1832) Circulars (99) Forum (10) Forms (1) Manuals (20) News (62) Notifications (19) |
|
1980 (9) TMI 260 - ANDHRA PRADESH HIGH COURT The court held that the supply of food and drinks by restaurants to customers does not constitute a sale under the A.P. General Sales Tax Act. It emphasized that the service of meals and foodstuffs in restaurants is not taxable. The court applied the dominant object test to determine tax liability, stating that if the primary purpose is the sale of food, it is taxable. The burden of proof lies with the dealer to show that customers do not have the right to take away food. All existing assessment orders were set aside, and assessing authorities were directed to reassess cases based on these principles. The court allowed appeals to the Supreme Court on the taxability of foodstuffs but dismissed appeals on sales across the counter.
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... ... ...
2023 (10) TMI 886 - CESTAT MUMBAI Levy of service tax along with interest and penalties - sale and supply of food as well as beverages in the multiplex theatre premises - declared services or not - Constitutional validity of the provision introduced under Section 66E of the Finance Act, 1994 - vires of Rule 2C of the Service Tax (Determination of Value) Rules, 2006 - extended period of limitation. HELD THAT:- A bare reading of sub sub-section (i) and (ii) of Section 65B(44)(a) would clearly indicate that transfer of goods by way... ... ...
2001 (10) TMI 20 - MADRAS High Court Legislative Powers, Service Tax - In so far as the argument about the interpretation of article 276(2) is concerned, that would be essentially related only to the tax on professions and not to the other taxes. Therefore, there will be no question of considering the necessity of issuing a certificate in so far as the other groups are concerned. In so far as the group profession is concerned, we have held that there would be no question of holding the said tax as a tax on profession particularly i... ... ...
1996 (11) TMI 431 - RAJASTHAN TAXATION TRIBUNAL The Tribunal accepted the revision, holding that the Board's order could not decide the instant case. The order of the assessing authority dated December 27, 1983, was restored, confirming the tax assessment. The petition was allowed with no order as to costs.
1986 (1) TMI 360 - ANDHRA PRADESH HIGH COURT The court upheld the constitutionality of Section 6 of the Constitution (Forty-sixth Amendment) Act, 1982, and the validity of Sections 6 and 38 of the Andhra Pradesh General Sales Tax (Amendment) Act, 1985. It ruled that the retrospective imposition of tax was reasonable, not arbitrary, and did not violate fundamental rights. The court dismissed the writ petitions, finding no substantial question of law of general importance warranting an appeal to the Supreme Court.
2021 (6) TMI 226 - MADRAS HIGH COURT Levy of service tax - food that is taken away or collected from restaurants or eateries, in parcels - consumption of the food and drink is not in the premises of the restaurant - HELD THAT:- Not all services rendered by restaurants in the sale of food and drink are taxable and it is only certain specified situations that attract tax. The sale of food and drink simplicitor, services of selection and purchase of ingredients, preparation of ingredients for cooking and the actual preparation of the ... ... ...
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... ... ...
2016 (6) TMI 476 - Supreme Court Doctrine of mutuality - Dealer - Liability to pay VAT / Sales Tax - Tribunal decided that Calcutta Club Limited, was not liable for payment of sales tax under the West Bengal Sales Tax Act, 1994 - sale of food and drinks to the permanent members - deeming fiction - Held that:- the controversy that has arisen in this case has to be authoritatively decided by a larger Bench in view of the law laid down in Cosmopolitan Club (2008 (9) TMI 540 - SUPREME COURT OF INDIA) and Fateh Maidan Club (1998 (9)... ... ...
2016 (3) TMI 880 - DELHI HIGH COURT TDS u/s 194I - whether the tour operators/travel agents were required to deduct TDS under Section 194-I of the Act while making payments to the hotels on behalf of foreign tourists? - Held that:- The Revenue is right in its contention that applicability of Section 194-I does not depend upon whether the income of the hotel from room charges is assessed under "profits and gains of business or profession" or "income from house property". Section 194-I is applicable at the time of payment of rent or... ... ...
1994 (12) TMI 300 - WEST BENGAL TAXATION TRIBUNAL The Tribunal held that the applicant-club is considered a "dealer" and must pay tax under the Bengal Finance (Sales Tax) Act, 1941, and the West Bengal Sales Tax Act, 1954, for transactions with temporary members. However, the club is not liable for similar transactions with permanent members due to the principle of mutuality. Past and future assessments should adhere to this ruling, with excess payments refunded to the applicant. The judgment's enforcement is temporarily stayed for eight weeks.
1985 (12) TMI 351 - PUNJAB AND HARYANA HIGH COURT The court dismissed the preliminary objection and held that the services provided by the petitioner's restaurant did not constitute a sale under the Punjab General Sales Tax Act. The court concluded that the services, including the service of eatables and beverages, were not subject to sales tax. The petition was allowed, and the sales tax notices were quashed.
1993 (3) TMI 333 - KARNATAKA HIGH COURT The court upheld the levy of sales tax on service charges in the hotel, emphasizing that the dominant intention of the transaction determines tax applicability. Despite arguments for separate treatment of services, the court found no evidence that services were the primary object. Additionally, the challenge to purchase tax on fuel was dismissed as the petitioner failed to prove prior taxation, as required by statutory provisions. The court's decision in this case affirmed the imposition of sales tax on service charges and purchase tax on fuel, leading to the dismissal of the revision petition.
1990 (3) TMI 329 - RAJASTHAN HIGH COURT The court held that the definition of "sale" in the Rajasthan Sales Tax Act was not automatically amended by the Forty-sixth Constitutional Amendment Act. It emphasized the necessity for the State Legislature to amend the definition to align with constitutional provisions. Sales tax was deemed invalid on food and drinks supplied by hotels and restaurants between February 3, 1983, and April 1, 1987. The court directed an inquiry for the petitioner's entitlement to a refund of sales tax paid in the assessment year 1983-84, based on whether the tax was collected from customers or paid by the petitioner.
2025 (4) TMI 802 - AUTHORITY FOR ADVANCE RULING, MAHARASHTRA The AAR held that employee recoveries for canteen and transportation services constitute taxable supplies under GST, as these activities are incidental to the company's manufacturing business. The appellant cannot claim exemption under Notification No. 12/2017-CT(R) for transportation services since it lacks a contract carriage permit. Input tax credit is unavailable on canteen services despite being mandatory under the Factories Act, as GST law specifically restricts ITC on food and beverages. GST is payable only on the actual amounts recovered from employees, not the full service value.
2025 (2) TMI 850 - KARNATAKA HIGH COURT Constitutional validity of sub-clauses (zzzzv) (zzzzw) of clause 105 of Sec. 65 of the Finance Act 1994 - authority of Parliament to introduce levy of service tax on certain services - appellants argue that the subject matter of impugned provisions of the Act in pith substance would fall within the precincts of State Legislative power under Entries 54 62 of List II, Schedule VII of the Constitution of India - HELD THAT:- By virtue of the amendment, the services enumerated in the impugned clauses... ... ...
Goods and GST Bill passed The discussion on the Goods and Services Tax (GST) Bill highlights its passage in the Rajya Sabha on August 3, 2016, and the subsequent debates and updates regarding its implementation. The GST aims to create a unified tax system by subsuming various indirect taxes. Key issues include the determination of tax rates, with a proposed revenue-neutral rate of 15-15.5% and a standard rate of 17-18%. The GST Council, led by the central finance minister and state finance ministers, is tasked with finalizing these rates. The discourse also covers the challenges of increased compliance, the need for IT infrastructure, and the impact on different sectors. The rollout target was initially set for April 1, 2017, but was later adjusted to July 1, 2017, to allow for smoother transition and preparation.
2014 (11) TMI 393 - KERALA HIGH COURT Levy of service tax on Supply of food and beverages in a restaurant - Constitutional validity of sub clauses (zzzzv) and (zzzzw) of Clause 105 of Section 65 of the Finance Act, 1994, as amended by Finance Act, 2011 - single Judge found that the matters covered by sub clauses (zzzzv) and (zzzzw) of Clause 105 of Section 65 of the Finance Act, 1994, as amended by Finance Act, 2011, are matters enumerated in Entries 54 and 62 respectively, of List II of the Seventh Schedule to the Constitution and ... ... ...
2000 (8) TMI 1064 - TAMIL NADU TAXATION SPECIAL TRIBUNAL The court upheld the validity of sections 3-D and 3-E(1) and Parts A and B of the Ninth Schedule to the Tamil Nadu General Sales Tax Act, 1959, and the applicability of section 2(1)(aa) of the Tamil Nadu Additional Sales Tax Act, 1970. The court rejected the petitioners' arguments and dismissed all original petitions, affirming the enforceability of the provisions. The court directed the continuation of proceedings by assessing authorities and granted statutory remedies under the Act to the petitioners. Time taken during the petitions' pendency was excluded from calculating the period of limitation for filing appeals, and all interim orders were vacated.
1991 (7) TMI 351 - WEST BENGAL TAXATION TRIBUNAL The Tribunal concluded that an incorporated club is liable to pay sales tax post-constitutional amendments and amendments to the Bengal Finance (Sales Tax) Act, 1941, as the club was not acting as an agent of its members. The Tribunal found that the club's transactions constituted sales, making it a dealer under the Act. Additionally, the Tribunal upheld the validity of the higher tax rates on supplies from air-conditioned clubs, deeming the classification rational and in line with state policies. The application was dismissed, affirming the club's liability for sales tax and the validity of the higher tax rates.
|
