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2019 (5) TMI 599 - CESTAT MUMBAI The tribunal partially allowed the appeal, setting aside the demands for Tour Operator (Point to Point) and Advertisement Services but upheld the demands for Chartered Bus Services. Appeal No. ST/345/2012 was allowed, while Appeal No. ST/466/2012 was dismissed.
Canteen Service - Service Tax Exempted From 22-10-13 A discussion on a forum addresses the exemption of service tax for canteen services in factories, as per a government notification dated October 22, 2013. The notification exempts services related to serving food in factory canteens with air-conditioning or central heating under the Factories Act, 1948. Participants debate whether the exemption applies to canteens operated by external service providers or only those run by the factory itself. The consensus is that the exemption applies regardless of ownership, provided the canteen is mandated by the Factories Act. However, doubts persist about the applicability to canteens without air-conditioning or central heating.
SERVICE TAX ON HOTELS AND RESTAURANTS – RECENT DELHI HIGH COURT JUDGMENT The Delhi High Court ruled on the service tax applicability concerning hotels and restaurants. Prior to July 1, 2012, short-term accommodations and air-conditioned restaurant services were subject to service tax under the Finance Act, 1994. Post-2012, a negative list regime was introduced, exempting certain services. The court upheld the validity of service tax on restaurant services but struck down the tax on short-term hotel accommodations, citing it as a luxury tax under state jurisdiction. The ruling emphasized the constitutional delineation of taxing powers between the Union and State, particularly regarding luxury and service taxes.
2015 (9) TMI 779 - GUJARAT HIGH COURT The court upheld the constitutionality of the Gujarat Entertainment Tax (Amendment) Act, 2009, and the validity of the 2010 Rules. It found that the State Legislature had the competence to levy entertainment tax on Direct-To-Home (DTH) services, dismissing claims of constitutional violations, double taxation concerns, and discrimination in tax rates. The court continued the ad-interim relief granted to the petitioners until a specified date for them to seek further legal recourse.
SERVICE TAX NOTIFICATION NO A query was raised regarding the service tax rate chart for 2012-13 and notifications on hall charges in hotels and restaurants. The response clarified that service tax on restaurants and hotels was introduced in Budget 2011, effective from May 1, 2011. Restaurants with air-conditioning and a license to serve alcohol are taxable, excluding home delivery and food pick-up services. Short-term accommodation services are taxable if the stay is less than three months, with exemptions for tariffs under Rs. 1,000 per day. Service tax is levied on 30% or 50% of the gross amount, depending on Cenvat Credit usage.
2025 (3) TMI 967 - CESTAT NEW DELHI The Tribunal dismissed the appellant's claim for a service tax exemption under Serial No. 19 of Notification No. 25/2012-ST, which applies to establishments without air-conditioning or central heating. The appellant, operating a canteen within an air-conditioned hospital, failed to provide sufficient evidence that the canteen itself lacked air-conditioning. The Tribunal emphasized strict interpretation of exemption notifications, placing the burden of proof on the appellant. Consequently, the Tribunal upheld the Commissioner (Appeals)'s order, confirming the service tax demand and penalty against the appellant.
2023 (2) TMI 783 - CESTAT NEW DELHI The Tribunal allowed the appeal, setting aside the order and concluding that no service tax was applicable to take-away food items or rent shared by the associated enterprise. The Tribunal determined that the preparation and packaging of food for take-away constitute sales, not restaurant services subject to service tax. Additionally, the consideration received for sharing rent with the associated enterprise was deemed not subject to service tax, as it was considered an internal cost-sharing arrangement without a service element. The Tribunal's decision was pronounced on 13.02.2023.
service tax for canteen supply A company manufacturing automobile parts inquires about the applicability of service tax on food supplied by an external catering company to its factory workers. The query references an exemption for air-conditioned or air-heated factory canteens under Notification No. 25/2012-ST. Responses suggest that factory canteens, whether air-conditioned or not, are exempt from service tax, allowing for potential refunds of taxes paid. However, there is debate on whether this exemption applies to external catering services, with some asserting it is limited to restaurants, complicating the refund eligibility.
2013 (6) TMI 586 - MADRAS HIGH COURT The court upheld the State's competency to levy entertainment tax on Direct to Home (DTH) services under Entry 62 List II, emphasizing the tax is on entertainment content. However, the court declared Section 4-I of the Tamil Nadu Entertainments Tax Act, 1939 unconstitutional for lacking clarity on taxable events. The court rejected the challenge against service tax on DTH services, distinguishing it from entertainment tax. The court found the differential tax treatment between DTH and cable TV services arbitrary under Article 14 but upheld the taxation of the business aspect of entertainment. The court dismissed the argument of overlapping between Entries 62 List II and 92C List I.
2025 (1) TMI 223 - CESTAT AHMEDABAD The Tribunal ruled that the Appellant is entitled to claim an exemption from Service Tax under the Mega Exemption Notification No. 25/2012-ST, as the canteen services were provided within factory premises covered by the Factories Act, 1948. The Tribunal rejected the revenue's argument that the exemption applies only if the factory operates the canteen, and confirmed that it applies regardless of the operator. Additionally, the Tribunal concluded that the extended period of limitation is not applicable, as there was no evidence of suppression or willful misstatement. The appeals were allowed, and the impugned orders were set aside.
2024 (7) TMI 1390 - Supreme Court (LB) The judgment clarifies that royalty under Section 9 of the MMDR Act is a contractual consideration, not a tax. Entry 50 - List II permits States to tax mineral rights but is limited by Parliament's laws, particularly the MMDR Act. Entry 50 is subject to Entry 54 - List I, indicating a unique legislative power distribution. Mineral-bearing lands fall under Entry 49 - List II, allowing taxation based on mineral yield. Entry 50 - List II is specific to mineral rights and operates distinctly from Entry 49, which pertains to land taxes. The ruling emphasizes the non-overlapping nature of these entries.
2022 (11) TMI 696 - CESTAT AHMEDABAD The Appellate Tribunal CESTAT AHMEDABAD allowed the appeal partially, waiving the penalty and dropping the service tax demand related to factories covered under the Factories Act. The Tribunal held that the appellant's services, involving maintaining canteens in factories, fell under the exemption of Sr. No. 19A of Notification No. 25/2012-ST, extending to any entity maintaining canteens in factories. The decision was based on the interpretation that the exemption covers services related to serving food in canteens maintained within factory premises, not limited to canteens run by factory owners.
2020 (1) TMI 974 - GUJARAT HIGH COURT The HC allowed the writ applications, declaring Notification No.8/2017 and Entry 10 of Notification No.10/2017 under the IGST Act, 2017, as ultra vires and unconstitutional. The notifications were struck down, and no IGST was deemed leviable on ocean freight for services provided by non-taxable territory entities for transporting goods to India.
2016 (4) TMI 1059 - DELHI HIGH COURT The court held that activities offered by Polo Amusement constituted "entertainment" under the Delhi Entertainment and Betting Tax Act. The notification exempting certain activities was deemed valid. The court set aside the appellate authority's enhanced tax liability and directed a re-assessment based on detailed investigations. Polo Amusement was given an opportunity to challenge final assessments, with a directive to deposit 15% of the total amounts demanded within six weeks. The court allowed GNCTD's writ petition in part, disposing of Polo Amusement's writ petitions with specific directions for completing assessments.
VALUATION OF SUPPLY OF FOOD SERVICES The article discusses the taxation of food services under the Finance Act, 1994, as amended in 2012. It highlights that the service portion in the supply of food and beverages is taxable, with exemptions for certain types of restaurants, such as those without air conditioning or a bar license. The valuation of such services is determined by Rule 2C of the Service Tax Rules, 2006, with specified percentages for restaurants and outdoor caterers. Abatement and exemptions are available under certain conditions. Cenvat Credit rules apply, but inputs classified under specific tariff chapters are not eligible for credit. The article also addresses queries regarding service tax applicability in various scenarios, such as food courts and home delivery.
2014 (2) TMI 1110 - ITAT MUMBAI The Tribunal allowed the deduction for accrued leave salaries paid during the Assessment Year 1986-87. The ground regarding expenditure on maintenance of certain buildings was dismissed. The Tribunal decided in favor of the assessee for recovery of guest house expenses and partly allowed the appeal on disallowance of expenditure on tea and coffee served to visitors. However, disallowances on various other expenses were upheld, including payments to clubs, expenditure on employees' get-togethers, and business meetings. Deductions for investments, contributions, remuneration, and allowances were mostly allowed, following precedents and judgments from previous years.
2013 (6) TMI 828 - ITAT JODHPUR The Tribunal allowed the appeal of the assessee-trust, determining it eligible for exemption under section 11 of the Income Tax Act, 1961. The trust's activities were deemed not to fall under the proviso to section 2(15), no violation of section 13 was found, and expenses on Nagaur Fort and Ranvas Hotel were considered allowable. Additionally, foreign contributions received by the trust were deemed non-taxable. The appeal was partly allowed.
2014 (3) TMI 1150 - ITAT MUMBAI The Tribunal ruled in favor of the assessee in various aspects, allowing deductions for recoveries from guest house expenses, fees paid to consultants, investment allowances, and contributions to institutions. Disallowances were upheld for entertainment expenses like annual general meeting costs, payments to clubs, and food at employees' gatherings. The Tribunal also allowed certain capital expenditures such as on immovable assets and partly convertible debentures. Additionally, deductions were permitted for leave salary provisions and remuneration to key personnel, while disallowances were made for certain business expenditures lacking evidence.
2025 (1) TMI 516 - GUJARAT HIGH COURT The court determined that the assignment of leasehold rights by a lessee to a third party constitutes a transfer of immovable property rather than a supply of service. Consequently, such transactions are not subject to Goods and Services Tax (GST) under the Central/State Goods and Service Tax Act, 2017. The court quashed the show cause notices and orders imposing GST on these transactions, allowing the petitions and making the rule absolute, confirming that the assignment of leasehold rights is outside the scope of GST.
2021 (12) TMI 269 - APPELLATE AUTHORITY FOR ADVANCE RULING, GUJARAT The appellate authority ruled that the product, classified as "fried - different shapes and sizes Papad," should be categorized under Tariff Item 1905 90 40 of the Customs Tariff Act, 1975. Additionally, the product is subject to an 18% GST rate as per Entry No. 16 of Schedule-III of Notification No. 1/2017-CT (Rate) dated 28.06.2017, contrary to the initial ruling by the Gujarat Authority for Advance Ruling.
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