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Showing 101 to 120 of 570 Records Search Text: service tax air conditioned restaurants 2012 |
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2019 (11) TMI 397 - APPELLATE AUTHORITY FOR ADVANCE RULING MAHARASHTRA Seeking advance ruling by suppressing vital facts - Matter was already under investigation by the DGGI - Classification of supply - Franchise agreement - investigations were inter-alia involving the very same issue of classification of activities of franchisees for subjecting the same to the levy of GST HELD THAT:- Sec. 98(2) provides that the application shall not be admitted where the question raised is already pending under any of the provisions of this act. The term any of the provisions of ... ... ...
2019 (5) TMI 4 - MADHYA PRADESH HIGH COURT Rate of VAT - Tax at 13% on spirit - vires of Article 14, 19 and 265 of the Constitution - HELD THAT:- In the present case, liquor has been taxed @ 5% whereas, the Rectified Spirit/ Extra Neutral Alcohol is taxed at higher rate of 13% (presently 14%) - The spirit which is a liquor containing alcohol is obtained by distillation under Madhya Pradesh Distillery Rules, 1995, the spirit takes different form. As per Rule 2(3) it can be Denatured Spirit or Denatured Alcohol which means alcohol of any s... ... ...
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... ... ...
2019 (1) TMI 698 - ITAT DELHI Assessment u/s 153A - addition u/s 68 bogus LTCG and alleged unaccounted commission expenses - addition based on the statement of Shri R.K. Kedia (alleged entry provider), Manish Arora (employee of Sri R.K. Kedia), alleged exit operators, directors of penny stock companies etc. recorded by various officers of the Department - Held that:- AO was having reasonable evidences but has unnecessarily took the burden on him of proving that long term capital gain earned by the assessee is bogus instead o... ... ...
2018 (9) TMI 1733 - Supreme Court Aadhaar Card - right of Privacy - the main plank of challenge of petitioners is that the Aadhaar project and the Aadhaar Act infringes right to privacy - Held that:- The architecture of Aadhaar as well as the provisions of the Aadhaar Act do not create a surveillance state. This is ensured by the manner in which the Aadhaar project operates. During the enrollment process, minimal biometric data in the form of iris and fingerprints is collected. The Authority does not collect purpose, location or... ... ...
2018 (7) TMI 1061 - CESTAT ALLAHABAD Serving of food/beverages in the Canteen of the Factory - benefit of N/N. 25/2012-ST as amended by N/N. 14/2013-ST dated 22/10/2013 - Interpretation of Statute - scope to those canteens “maintained by and run by the factory themselves” - intent in the Entry No.19A of the mega exemption Notification. Held that:- The Adjudicating Authority has sought to whittle down the scope to those canteens “maintained by and run by the factory themselves”. The words in the Notification do not support this view... ... ...
2018 (4) TMI 48 - TRIPURA HIGH COURT Input tax credit - inter-state sale - stock transfer - irregular credit on account of capital goods received from a 100% EOU - Whether in the earlier legal action as instituted by the petitioner-company the challenge to the vires of Section 10(3)(a) and Section 10(3)(b) of the TVAT Act was considered and settled? Held that: - Even in the transaction of stock or consignment transfer and export, the State does not get any tax, neither VAT nor CST even then those transactions are under the umbrella... ... ...
2017 (5) TMI 1097 - ITAT CHENNAI Eligibility for deduction u/s. 80-IA - whether lease rental income shall continue to be eligible for deduction under section 80-IAB ? - Held that:- Leasing of house property, inasmuch as the lessees (who are to be, or presumably so, in info-tech business) would be able to undertake their businesses only on the developed property being made available to them, could not therefore but be regarded as the principal activity yielding income from the development of a SEZ. In fact, even the income (to t... ... ...
2016 (7) TMI 367 - KARNATAKA HIGH COURT Levy of luxury tax - whether the exhibition halls come within the definition Section 2(5-B) of the Karnataka Tax on Luxuries Act, 1979 - The premises consist of three exhibition halls, four AC conference halls of different dimensions with flexible seating arrangements in the halls, classroom, theatre and roundtable, auditorium seating four conference halls, CCTV link between four conference halls, green room and video conferencing facilities. The appellant has described the nature of activities ... ... ...
Swachh Bharat Cess, effective from November 15, 2015, imposes a 0.5% tax on all services currently subject to service tax. This cess, aimed at funding Swachh Bharat initiatives, will apply to both direct and reverse charge mechanisms. The cess will be calculated on the abated value of services, similar to service tax calculations. For services with alternative service tax rates, the Swachh Bharat Cess will also be calculated at alternative rates. The provisions of the Finance Act, 1994, apply to the cess, and specific rules address its computation, assessment, and exemptions. Notifications detail its applicability and effective rate.
2015 (7) TMI 1180 - KERALA HIGH COURT Taxability - Sec.6(1)(c) of the Act - rental charges received for letting out the hoardings - control over the hoardings let out to lessee - Held that: - Here is a case where under a contract or work order hoarding is transferred to a lessee for a specified period enabling the lessee to display the advertisement works on it according to the wishes and imaginations of the lessee and therefore the assessee is totally excluded from the realm of the work that is carried out by the lessee in the hoar... ... ...
2014 (12) TMI 1303 - Supreme Court Scope of Cigarettes Act and the Rules - Hookah smoking - smoking area dimensions - whether the impugned circular dated 4th July, 2011 travels outside the Cigarettes Act and the Rules or merely seeks to implement the said Act and the Rules as they stand? - Held that: - Section 6 of the Cigarettes Act permits the sale of cigarettes and any other tobacco products, except to persons under 18 years of age and in an area within a radius of 100 yards of any educational institution. It is clear that any... ... ...
2015 (6) TMI 252 - ITAT PUNE Revision u/s 263 - CIT was of the view that Assessing Officer admitted the income declared by the assessee under the head ‘business’ without examining the nature of the lease agreement and thus the nature of the lease charges earned remained to be examined - Held that:- We do not find any support for the stand of the Commissioner that the income from the impugned lease rentals was liable to be assessed as income from house property. Be that as it may, it is quite clear that a possible view on th... ... ...
2013 (11) TMI 482 - ALLAHABAD HIGH COURT Constitutional validity of amendments in Section 80 HHC(3) of the Income Tax Act, 1961 brought by the Taxation Laws (Amendment) Act, 2005 - Deduction in respect of DEPB and DFRC benefits - classification between exporters with less than Rs.10 crore and more than Rs. 10 crore export turnover - Held that:- as per plain reading of the unamended provisions of Section 80HHC, deduction was not available in respect of profit on the transfer of DEPB. It became available to exporters in respect of DEPB c... ... ...
Restaurant Service - clarification The Trade Notice No. 24/2013 clarifies the application of service tax on restaurant services. It specifies that service tax applies to services provided by air-conditioned or centrally heated restaurants, even if part of a complex with non-air-conditioned establishments using a common kitchen. Non-air-conditioned restaurants are exempt. Services provided by specified restaurants in other hotel areas, like pools or open spaces, are taxable. Goods sold on an MRP basis are excluded from the service tax calculation. The notice encourages dissemination of this information to relevant business entities for compliance and awareness.
Restaurant Service- clarification -regarding The circular issued by the Ministry of Finance clarifies the applicability of service tax on restaurant services following modifications in the 2013 Budget. It states that service tax applies to food and beverage services in air-conditioned restaurants, even if they share a kitchen with non-air-conditioned establishments. Non-air-conditioned restaurants remain exempt from service tax. Additionally, services provided by specified restaurants in other hotel areas, such as swimming pools, are taxable. Goods sold on an MRP basis are excluded from the service tax calculation. The circular instructs relevant authorities to disseminate this information to field formations and taxpayers.
2013 (7) TMI 23 - MADRAS HIGH COURT Temporary transfer or permitting the use or enjoyment of any copyright - except the rights covered under sub-clause (a) of sub-section (1) of Section 13 of the Indian Copyright Act for the period from 1.7.2010 to 31.06.2012 and the period from 01.4.2013 onwards since the levy of service tax on Copyright Services (Section 65(105)(zzzzt) is revived from 1.4.2013 with the exception of Section 13(1)(a) or Cinematograph films for exhibition in a cinema hall or a cinema theatre - assessee contested th... ... ...
2012 (12) TMI 789 - DELHI HIGH COURT Deduction u/s 80-IA - Diagnostic Centre - an industrial undertaking - assessee established a new MRI unit - ITAT allowed the claim - Held that:- A joint reading of Section 80IA and Section 33B states the first condition spelt out in sub-section (2) (iii) is that the industrial undertaking “manufactures or produces any article or thing”, the second condition is that the “article or thing” should not be listed in the Eleventh schedule. The third aspect is that Section 33-B contains a somewhat wide... ... ...
2012 (11) TMI 1192 - ITAT HYDERABAD The Tribunal upheld the Commissioner of Income Tax's decision to invoke jurisdiction under section 263 of the Income-tax Act, 1961, due to errors in the original assessment, classifying substantial renovation expenditure as capital expenditure and disallowing prior period expenses for the assessment year 2005-06. The Tribunal found the Assessing Officer's order to be erroneous and prejudicial to revenue interests, supporting the Commissioner's actions.
TAX ABATEMENT IN SERVICE TAX - Part – I The article discusses the concept of tax abatement in service tax, explaining that abatement involves a reduction or moderation of taxes. It emphasizes the necessity for assessees to comply with specific conditions to avail abatement benefits, differentiating abatements from exemptions. Judicial pronouncements highlight that exemption notifications must be strictly interpreted, and any ambiguity should favor the state. The article details Notification No. 26/2012-ST, listing services eligible for abatement and associated conditions, such as restrictions on claiming CENVAT credit. It also outlines abatements available before July 1, 2012, under a prior notification, noting conditions where abatements were not permitted.
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