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2009 (1) TMI 793 - KARNATAKA HIGH COURT Whether the learned single judge is justified in dismissing the W.P. No. 1537 of 2007 filed by the appellant-assessee (Bharti Airtel Ltd. v. State of Karnataka [2007 (3) TMI 684 - KARNATAKA HIGH COURT] declining to quash the order of reassessment passed by the third respondent-assessing authority and consequent 12 notices issued by him demanding from the appellant-assessee the tax quantified thereunder, on the ground that the appellant-assessee did not avail of the statutory remedy of appeal pro... ... ...
2006 (4) TMI 51 - ITAT, CHANDIGARH Capital or Revenue receipt – Revenue is of the view that the amount receive by the assessee is for the giving up right to manufacture, surrender of goodwill and user of trademark and brand name is of capital nature – Held that revenue contention was correct and allowed... ... ...
2001 (4) TMI 6 - MADRAS HIGH COURT Service Tax – Mandap Keeper (1) Constitutional Validity (2) Only official, social or business functions are included.... ... ...
1997 (5) TMI 401 - ALLAHABAD HIGH COURT The Tribunal upheld the assessment that the supply of food and drinks by a dealer constituted the sale of goods rather than a service, based on the dominant object of the transaction. Citing the precedent set by the Supreme Court, the Tribunal's decision emphasized the importance of determining the nature of the activity to establish tax liability. The analysis considered various factors such as profit structure, service charges, and sales tax collection, ultimately concluding that the dealer's primary objective was the sale of goods. The revision petitions challenging this assessment were dismissed, highlighting the significance of evaluating the dominant object in transactions for tax classification purposes.
1997 (2) TMI 496 - WEST BENGAL TAXATION TRIBUNAL The Tribunal held that the proviso to section 7(1)(1) of the Bengal Agricultural Income-tax Act, 1944 is not unconstitutional but acknowledged its potential for arbitrary outcomes. It allowed individuals and Hindu undivided families the choice between the presumptive fifty percent deduction or proving actual costs incurred. The Tribunal emphasized the need for a rational nexus between the classification of assessees and the legislative objective of taxing agricultural income. The application was granted, directing fresh assessments with the option for taxpayers to select their preferred deduction method.
1991 (7) TMI 338 - WEST BENGAL TAXATION TRIBUNAL The court upheld the constitutionality of Item 2 in Schedule IV to the Bengal Finance (Sales Tax) Act, 1941, which raised the tax rate for air-conditioned establishments. It found the legislative classification for higher tax rates reasonable and not violative of constitutional provisions. The court dismissed allegations of double taxation, violation of Article 14 and 19(1)(g) of the Constitution, and upheld the validity of Section 13 of the 1941 Act and Rule 67A of the Bengal Sales Tax Rules, 1941. The applications were dismissed, and no costs were awarded.
1983 (1) TMI 219 - PUNJAB AND HARYANA HIGH COURT The Punjab and Haryana High Court, through Justice Sukhdev Singh Kang, ruled in favor of restaurant owners in a case concerning the assessment of sales tax on food and drinks served in restaurants. The court found that the dominant object of the transactions was the provision of services rather than the sale of food, emphasizing the importance of factual determinations in distinguishing between service and sale for tax liability purposes. The court quashed the assessment orders and notices issued by the Assessing Authority, highlighting the burden of proof on the revenue department to establish sales in such transactions.
2014 (6) TMI 562 - ITAT DELHI Corporate Tax matter Service income - Income from other sources or not – Held that:- Following ITO, Ward 18 (4), New Delhi Versus Yum! Restaurants (India) Private Ltd. [2014 (4) TMI 532 - ITAT DELHI] - the word “business” is one of wide import and which means an activity carried out continuously and systematically by a person by the application of his labour and skill with a view to earn income - the assessee is receiving the income from parent company i.e. YRI and not making payment to it – the... ... ...
2025 (4) TMI 65 - DELHI HIGH COURT The Delhi HC upheld CCPA guidelines prohibiting mandatory service charges in hotels and restaurants. The court ruled that imposing service charges without consumer consent constitutes an unfair trade practice under the Consumer Protection Act, 2019. The judgment established that while establishments may suggest voluntary contributions for staff welfare, they cannot compel customers to pay additional charges beyond the displayed prices. The term "service charge" was deemed misleading as it suggests a government levy. Restaurants must now clearly inform customers that such charges are optional and use alternative terminology like "staff welfare fund."
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... ... ...
2016 (7) TMI 1157 - KARNATAKA HIGH COURT Validity of levy of VAT on services provided at restaurant / hotels - Claim of exemption - In his submission, if exemption is available to liquor shop or wine dealer, there is no reason why the restaurant or hotel where liquor is being provided/sold would be deprived of the benefit of exemption. Another contention raised by the learned Counsel for the appellant was that under Karnataka Value Added Tax Act, 2003 (herein after referred to as the Act), there is no power to levy tax on the services ... ... ...
2014 (5) TMI 652 - CHHATTISGARH HIGH COURT Constitutional validity of section 66E(i) - Service tax on sale value of the food and drinks - facilities provided in a hotel including an air-conditioned, restaurant and a bar - Whether section 66E(i) of the 1994-Act is violative of Article 366 (29A)(f) of the Constitution - Held that:- Section 65B(44)(ii) of the 1994-Act shows that supply of goods that is deemed to be sale under Article 366(29A) is not included in service. - We are afraid, Article 366(29A)(f) of the Constitution does not indic... ... ...
PRE-BUDGET MEMORANDUM 2013-2014 - FICCI The pre-budget memorandum for 2013-2014 by FICCI outlines key economic and fiscal recommendations aimed at addressing India's economic challenges. It emphasizes the need for stable tax policies to boost investor confidence and suggests implementing committee reports on tax reforms. FICCI opposes the introduction of inheritance tax, citing potential negative impacts on capital generation. The memorandum stresses the importance of dispute resolution mechanisms, efficient tax refund processes, and the removal of double taxation on overseas dividends. It advocates for maintaining current import duties to protect domestic industries until comprehensive GST implementation and highlights the need for infrastructure development, including the introduction of GST, to stimulate economic growth.
2010 (9) TMI 21 - CESTAT, NEW DELHI Deduction of cost of sales - notification no. 12/2003 - the appellant started availing benefit of such notification from March, 2005 and splitted bills relating to services rendered for use of Mandap Keeper and Catering of food and beverages served in the Mandap. - Held that: - the Appellant cannot claim that they are selling the food and drink, as the price charged for supply of food and drink is loaded with the value of various services and is in fact, the price for catering service, not for s... ... ...
2003 (2) TMI 2 - Supreme Court Service Tax – Department of Telecommunication (1) Other taxes (2) Used by subscriber (3) Sale (4) Supply of service along with goods (5) Composite contract (6) Distinction between sale and service... ... ...
1997 (6) TMI 342 - PATNA HIGH COURT The court held that Ranchi Gymkhana Club qualifies as a "dealer" under the Bihar Finance Act, 1981, and the supply of food, refreshments, and beverages to its members constitutes a sale. The court upheld the orders rejecting the petitioners' claim and allowed them to challenge the assessment orders within six weeks. The constitutional and statutory amendments were deemed to affect the taxability of supplies made by the society, bringing them within the tax net. The writ petition was dismissed, affirming the club's liability for taxation on the supplied items.
Statement of Objects and Reasons The Constitution (46th Amendment) Act, 1982 addresses issues related to sales tax laws following Supreme Court rulings that limited the scope of "sale of goods" under the Constitution. The amendment aims to prevent tax avoidance in transactions resembling sales, such as works contracts, hire-purchase agreements, and consignment transfers. It proposes a new definition of "tax on the sale or purchase of goods" in Article 366, including specific transactions like controlled commodities and supply of food as taxable. It also introduces a new entry in the Union List for taxing inter-State consignment of goods and amends Article 269 and 286 to enhance State revenue through these taxes.
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... ... ...
Pre Budget 2013 - ICAI (Indirect tax) The pre-budget 2013 recommendations by ICAI focus on various aspects of indirect taxation, particularly service tax, CENVAT credit rules, central excise duty, and customs duty. Key suggestions include refining definitions to reduce litigation, expanding exemptions for certain services, and aligning service tax laws with international practices. The recommendations also propose procedural simplifications, such as increasing the basic exemption limit for small service providers and streamlining the process for refunds and credits. Additionally, ICAI suggests enhancing the accountability of tax collectors, improving training for departmental personnel, and introducing measures to reduce litigation and enhance revenue collection.
1993 (2) TMI 147 - ITAT HYDERABAD-B Manufacture Or Processing Of Goods, Retrospective Operation, Sales Tax, Undistributed Profits... ... ...
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