9911796707
| TMI General Search |
|
Advanced Search Options
Showing 81 to 100 of 565 Records Search Text: service tax air conditioned restaurants 2012 |
| Search Results |
| Acts / Rules (6) Articles (30) Case-Laws (454) Circulars (18) Forum (12) Forms (2) Manuals (9) News (26) Notifications (8) |
|
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.
EXEMPTIONS UNDER SERVICE TAX The article discusses the exemptions under the Service Tax regime in India, highlighting the transition to a negative list approach. Despite the presence of a negative list, a significant number of services (39 categories) are exempt from Service Tax as per Notification No. 25/2012-ST, effective from July 1, 2012. These exemptions cover a wide range of services, including those related to healthcare, education, religious activities, and specific government-related services. The distinction between services in the negative list and those exempted is that the former are not considered services under the law, while the latter are recognized as services but are exempt from tax.
2012 (2) TMI 466 - DELHI HIGH COURT The court upheld the levy of entertainment tax on charges for carrying mobile phones inside the Delhi Race Club. It determined that the payment for carrying mobile phones was connected with the entertainment (horse races) and was a condition for attending the races, satisfying the conditions of the Act. The court dismissed the petitioner's argument regarding a settlement with tax authorities, stating there can be no settlement in fiscal matters without a specific provision in the statute. The writ petition was found without merit and dismissed.
2024 (5) TMI 1247 - APPELLATE AUTHORITY FOR ADVANCE RULING, HARYANA The appeal was dismissed by the Appellate Authority due to non-compliance with procedural requirements, specifically the incomplete payment of the requisite fee under the GST law. The Appellant's services were classified under Service Code 998396, attracting an 18% GST rate, contrary to their argument for a 12% rate under different codes. The Authority did not substantively address the Appellant's claims regarding the validity of the AAR's decision-making process due to this procedural lapse.
2023 (4) TMI 590 - DELHI HIGH COURT The court upheld the validity of the impugned Notifications, ruling that they do not create an unreasonable classification between Electronic Commerce Operators (ECOs) and individual service providers based on the 'mode of booking.' The Notifications were found not to violate Articles 14, 19(1)(g), and 21 of the Constitution, as the classification of ECOs serves the GST law's objective of taxing all supply transactions. Additionally, the Notifications were not deemed ultra vires to the Central Goods and Services Tax Act, 2017. Consequently, the petitions challenging the Notifications were dismissed, and all pending applications were disposed of.
2023 (4) TMI 959 - AUTHORITY FOR ADVANCE RULING, RAJASTHAN The court ruled that the transfer of business by the Airport Authority of India (AAI) to M/s. Adani Jaipur International Airport Limited (AJIAL) qualifies as a "Supply" under Section 7 of the CGST Act, and is treated as a supply of a going concern, exempt under Notification No. 12/2017-CT(R). Concession fees are considered part of the business transfer consideration and are exempt from GST. However, GST at 18% applies to the reimbursement of salary/staff costs. Reimbursement of municipal taxes and similar charges is exempt from GST. AAI must reverse ITC proportionate to the exempt supply.
2022 (8) TMI 1502 - ITAT DELHI The Tribunal partially allowed the appeal for statistical purposes. Transfer pricing adjustment grounds were dismissed as not pressed. The classification of rental income was decided in favor of the assessee, directing the AO to treat it as 'income from other sources' and allow deductions under Section 57. The AO was instructed to examine the non-granting of TDS issue and decide according to law. The issues concerning interest under Section 234A and penalty under Section 271(1)(c) were not specifically addressed in the judgment.
2022 (6) TMI 178 - ITAT DELHI The court held that the benefits arising from the acquisition of shares by the appellant fall under Section 28(iv) of the Income Tax Act as an adventure in the nature of trade. The valuation of properties was upheld with adjustments. The addition of the loan from Dotex as unexplained cash credit was remanded for further examination. Disallowance of interest paid on the loan was set aside for reconsideration. Deduction for assigning the loan from AJL was allowed. Unexplained expenditure addition was deleted. Exemption under Section 11 was denied. The levy of interest under Section 234B was dismissed. The appeal was partly allowed with specific directions for reevaluation and adjustments.
2020 (10) TMI 778 - MADRAS HIGH COURT The court held that online booking charges imposed by a cinema hall owner are not part of the taxable receipt under the Tamil Nadu Entertainment Tax Act, 1939. The charges are not mandatory for all customers and are considered an additional service, similar to optional charges for additional services in a previous case. The court emphasized that the payment for admission must be a mandatory condition for attending the entertainment, which the online booking charges are not. Consequently, the reassessment orders were quashed, and the appeals by the assessee were allowed.
2020 (1) TMI 1509 - AUTHORITY FOR ADVANCE RULING, RAJASTHAN The authority ruled that the provision of hostel accommodation along with food facility, playroom, gym, housekeeping, and room cleaning constitutes a mixed supply, not exempt from GST. The highest GST rate among the services provided (18%) applies to the entire supply, resulting in a GST rate of 18% (SGST 9% + CGST 9%).
2019 (11) TMI 397 - APPELLATE AUTHORITY FOR ADVANCE RULING MAHARASHTRA The Appellate Authority allowed the appeal, declaring the advance ruling void ab-initio due to the suppression of material facts by the respondent. The classification of the supply of ice cream was found to be influenced by the franchisor, and the application for an advance ruling was deemed an attempt to undermine the DGGI's investigations. The procedural aspects of the appeal were found to be in order, and the jurisdictional officer's grievance was justified.
2019 (5) TMI 4 - MADHYA PRADESH HIGH COURT The court upheld the imposition of 13% VAT on spirit, ruling that it is not arbitrary or ultra vires the Constitution. The challenge to VAT on lease rental was deferred pending a Supreme Court decision. The court found sub-section (6-A) of Section 14, Section 20(5), and the procedure under Sections 46 and 53 of the VAT Act valid, rejecting challenges to their constitutional validity. The petitioners were allowed to challenge assessment orders in appeal without costs awarded.
2019 (3) TMI 438 - KERALA HIGH COURT The court held that the supply of medicines, implants, and consumables by hospitals to inpatients does not constitute a sale of goods under the Kerala Value Added Tax Act. The court emphasized that these supplies are integral parts of the medical treatment provided by hospitals and are not separable for the purpose of levying sales tax. The court directed individual cases to be placed before the Division Bench for further consideration.
2019 (1) TMI 698 - ITAT DELHI The tribunal allowed the appeals, holding that the additions made by the AO under section 68 on account of alleged bogus long-term capital gains and unaccounted commission expenses were not justified. The tribunal directed the AO to grant the benefit of section 10(38) for the long-term capital gains earned by the assessee.
2018 (9) TMI 1733 - Supreme Court The court upheld the constitutionality of most provisions of the Aadhaar Act, ruling that the collection, storage, and use of data do not violate the fundamental right to privacy. However, it struck down Section 57, which allowed unrestricted use of Aadhaar information by private entities based on any contract. The court also deemed parental consent necessary for enrolling children in the Aadhaar system between 5 to 18 years old. Additionally, the court found the circular mandating the linking of mobile numbers with Aadhaar unconstitutional as it lacked legal backing and violated the right to privacy.
2018 (7) TMI 1061 - CESTAT ALLAHABAD The court held that services provided in relation to serving food or beverages by a canteen maintained in a factory, even when prepared and served by a separate agency, are entitled to exemption under Notification No. 25/2012-ST as amended by Notification No. 14/2013-ST. The interpretation of Entry No. 19A of the mega exemption Notification was crucial, emphasizing that the focus is on canteens maintained in factories, not necessarily run by them. The court allowed the appeal, setting aside the impugned order and ruling in favor of the appellant.
2018 (4) TMI 48 - TRIPURA HIGH COURT The court held that the provisions of the TVAT Act restricting Input Tax Credit (ITC) for inter-state sales were discriminatory and arbitrary, violating Article 14 of the Constitution. The provisions were modified to allow ITC for inter-state sales to promote industrialization. The assessment order and demand notice were set aside, with directions for reassessment within six months. The court emphasized the need for legislative alignment with constitutional principles to ensure fair treatment of all entities.
2017 (5) TMI 1097 - ITAT CHENNAI The Tribunal dismissed the assessee's appeal and allowed the Revenue's appeal, holding that the rental income should be assessed as income from other sources, the assessee was not eligible for the deduction under Section 80-IA(4)(iii) due to the non-notification of the industrial park by the CBDT, and the leasing activities were beyond the powers of the company as per its MOA.
2016 (7) TMI 367 - KARNATAKA HIGH COURT The Court dismissed the writ appeals, holding that the appellant's premises fell within the definition of "Marriage Hall" as amended, and the levy of luxury tax was valid. The appellant was liable to pay luxury tax for the period from 01.04.2012 to 27.11.2012, and the provisions of the Act were not ultra vires the Constitution.
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.
|
