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2021 (7) TMI 216 - CESTAT BANGALORE Taxability - Banking and other financial services - services rendered by ICICI Econet Internet and Technology Fund floated by the Settlor - trust is a legal entity or not - whether obtaining registration under any statute entails the trust to a Tax liability - Mutuality of Interest between Trust and Members - service provider-receiver relationship - tax liability on Carry Interest and performance fee - time limitation - computation errors - penalty - Revenue Neutrality - VCF established in the f... ... ...
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... ... ...
HOOKAH. WHETHER FOOD OR OTHER ARTICLE FOR HUMAN CONSUMPTION HOOKAH. The discussion revolves around the classification of hookah under the Goods and Services Tax (GST) regime in India. The primary issue is whether hookah should be taxed as a "food or any other article for human consumption" at a reduced GST rate of 5% or as a tobacco product subject to 28% GST plus 72% Cess. The debate includes perspectives from various experts who argue that hookah, being a tobacco product, should not be categorized under the concessional GST rate meant for food items. Conversely, some argue that hookah services provided in restaurants are part of a composite supply, which includes ambiance and service, thereby qualifying for the 5% GST rate. The discussion also references legal principles and past court judgments to support differing viewpoints.
SERVICE PORTION IN A TRANSACTION OF SUPPLY OF FOODS- A DUBLE TAXATION A DISCUSSION. The article discusses the complexities and disputes surrounding the taxation of food services in India, focusing on the application of Value Added Tax (VAT) and service tax. It highlights the constitutional amendments and legal interpretations that have shaped the taxation landscape, particularly the 46th amendment and Article 366(29A), which allow states to tax the supply of food as a sale. The article reviews various court cases, including those by the Supreme Court and High Courts, that have addressed issues of double taxation and jurisdictional conflicts between state-imposed VAT and central service tax. The author suggests that clearer rules and guidelines are needed to prevent double taxation and ensure fair tax practices, particularly in the context of potential GST implementation.
2001 (4) TMI 8 - HIGH COURT MADRAS [Judgment per V.S. Sirpurkar]. - This judgment will govern the above writ petitions, which are filed under Art. 226 of the Constitution of India. Out of the above writ petitions, while W.P. No. 8539 of 2000 is filed by the Indian Institute of Architects Association, Tamil Nadu Chapter on behalf of the Architects in general, who are registered under it as the practicing Architects, rest of the writ petitions pertain to the Chartered Accountants and have been filed by the various representative bo... ... ...
1991 (7) TMI 354 - MADRAS HIGH COURT The court dismissed the writ petitions, ruling that the cancellation of G.O. P. No. 198 did not revive the earlier exemption notification G.O. P. No. 570. The court upheld the validity of the subsequent notifications and their amendments, confirming the tax liabilities as per the latest applicable notification.
1990 (6) TMI 212 - WEST BENGAL TAXATION TRIBUNAL The Tribunal upheld the constitutionality of Section 6D of the Bengal Finance (Sales Tax) Act, 1941, finding it did not violate Article 14 of the Constitution of India. The differentiation between contractors based on annual contractual transfer price was deemed reasonable and not arbitrary. Additionally, the retrospective application of tax liability under Section 6D was considered valid. As a result, the application challenging the section was dismissed, and the assessment notice issued to the applicant for the relevant period was upheld as lawful.
1974 (9) TMI 86 - ANDHRA PRADESH HIGH COURT The court upheld the constitutionality of Section 5(1) of the Andhra Pradesh General Sales Tax Act, 1957, ruling that transactions in restaurants and catering establishments constitute sales, not services. It concluded that the State Legislature has the authority to levy sales tax on such transactions under entry 54 of List II of the Constitution. The court rejected the discrimination claim under Article 14, dismissing the writ petitions and awarding costs to the respondents.
2008 (8) TMI 27 - High Court of Madras Constitutional Validity of Section 50C - Provisions have been inserted with the object of plucking the leakage of income from the capital asset - marginal note of the Section and title of the Chapter cannot take away the effect of the provisions of the Act and they cannot render those provisions legislatively incompetent if they are otherwise within the legislative incompetence. - Constitutional validity upheld... ... ...
2017 (12) TMI 1238 - DELHI HIGH COURT Vires of the second explanation to Section 2(m) of the Delhi Entertainment and Betting Tax Act - The GNCT of Delhi amended Section 2 (m) of the Entertainment Tax Act by adding two explanations and took the position that these provisions were clarificatory; the amendments were inserted on 1 October 2012 but brought into force with effect from 01 April 1998. These amendments are the subject matter of challenge in the present writ proceedings - FDCI challenges the impugned amendment to the Explanat... ... ...
2015 (1) TMI 1049 - CESTAT NEW DELHI Airport services - Intrepretation of term "any service provided" - whether the term "any service provided" covers only the taxable services" or it covers any service provided by AAI or person authorized by it in the Airport/ civil enclaves, or its scope is limited to the services with the AAI is expected to provide under Section 12 of the Airports Authority of India Act; - what is the meaning of "provided in the Airport or Civil Enclave" and whether a service transaction is involved in renting o... ... ...
FINANCE (NO. 2) ACT, 1991 The Finance (No. 2) Act, 1991, outlines various amendments and provisions related to income tax, wealth tax, gift tax, interest tax, and expenditure tax in India. Key changes include adjustments to income tax rates and surcharges for different categories of taxpayers, introduction of tax deductions for specific investments and contributions, and modifications to tax procedures and compliance requirements. The Act also introduces new provisions for tax incentives aimed at promoting exports, research, and development activities, and includes specific measures to streamline tax administration and enforcement. Additionally, the Act revives interest tax and extends expenditure tax to air-conditioned restaurants, among other updates.
1989 (9) TMI 353 - WEST BENGAL TAXATION TRIBUNAL The Tribunal determined that the supply of food constituted a sale under the Forty-sixth Amendment, making it taxable under the Bengal Finance (Sales Tax) Act, 1941. However, the petitioner could be eligible for exemption under section 26A(2) if they could prove no tax was collected during a specific period. The Tribunal directed the assessing authority to revise assessments from 1972 onwards and dispose of pending assessments accordingly, with the petitioner given an opportunity to present their case. The interim order was lifted, and no costs were awarded.
1988 (2) TMI 441 - ORISSA HIGH COURT The court partly allowed the writ applications, holding the petitioner liable to pay sales tax for sales intended for consumption outside the restaurant but not for sales and supplies consumed within the restaurant premises. The assessment orders were quashed, and the matter was remitted back to the assessing authority for reassessment. No costs were awarded.
2009 (7) TMI 1202 - Madras High Court Sales tax on the sale of "Halls" - writ of prohibition, prohibiting the respondents from assessing or levying or collecting more than four per cent. Held that:- When the Commissioner of Commercial Taxes, Chennai, has issued the clarification Nos. 3 and 106 of 2004, dated January 2, 2004 and April 16, 2004, respectively and revised the assessment on earlier occasion and concluded the penalty for excess collection of tax over and above four per cent, treating "Halls" as ayurvedic medicine, another... ... ...
2000 (6) TMI 793 - RAJASTHAN HIGH COURT The court held that bottles used for selling Indian Made Foreign Liquor (IMFL) are considered packing material subject to tax under the Rajasthan Sales Tax Act. However, the court concluded that there was no separate sale of bottles independent of the sale of IMFL, and therefore, no tax could be levied on the sale of bottles as packing material. The court allowed the writ petitions, setting aside the orders of assessment, interest, and penalty, as the Revenue authorities failed to establish the sale of packing material for consideration separate from the sale of IMFL.
1994 (11) TMI 420 - ALLAHABAD HIGH COURT The impugned Ordinance, under the guise of luxury tax, was found to be void and ultra vires due to violations of Articles 14 and 301 of the Constitution. The Court held that the tax imposed was not a tax on sale or purchase of tobacco but a luxury tax on the supply of tobacco. Additionally, the Ordinance was deemed discriminatory and arbitrary in its classification and treatment of different types of tobacco. As a result, the writ petitions were allowed with costs.
2024 (1) TMI 521 - CESTAT AHMEDABAD Nature of transaction - sale or service - whether the Appellant has correctly discharged full Service Tax on Hall Hire Charges, when full VAT stood paid on food sale component? - extended period of limitation - HELD THAT:- In the matter of M/S CHOKHI DHANI VERSUS THE PRINCIPAL COMMISSIONER CENTRAL EXCISE SERVICE TAX [ 2020 (1) TMI 675 - CESTAT NEW DELHI ], Tribunal has held that banquet and supply of food and beverages having been shown separately by different charges as banquet hall charges and... ... ...
2017 (4) TMI 507 - KARNATAKA HIGH COURT Classification of liquor dealers - imposition of different rates of tax on different dealers - violative of Article 14 and 19 of the Constitution - Held that:- There is no longer any scope for the petitioners to contend that the State Legislature had no competence to provide for the levy of additional sales tax. The nature and identity of the additional sales tax imposed by the 1970 Act have not been in any way altered by the impugned Act. As already pointed out what has been done by the impugne... ... ...
2011 (4) TMI 1267 - Karnataka High Court Whether in the case of a catering contract, in particular outdoor catering, when the assessee has claimed in the invoices specifically the value of goods as well as the value of the services rendered and paid service tax on the service component, is it open to the sales tax authorities to levy sales tax on both the components, namely, the value of the goods and the value of services rendered? Held that:- The appeals are allowed. The impugned order passed by the learned single judge as well as th... ... ...
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