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Taxation of Services - An Education Guide. The press release discusses the evolution of service taxation in India, starting from its inception in 1994 with a modest collection of Rs 407 crore, to Rs 97,444 crore in 2011-12. The document highlights the challenges faced due to overlaps in service categories and the lack of clarity in definitions, leading to tax leakages and litigation. The 2012 budget introduced a new taxation system known as the Negative List, where all services are taxable unless specified otherwise. This guide aims to educate taxpayers and administrators about the new system, providing guidance notes on various topics such as service definition, taxability, exemptions, and valuation.
2020 (12) TMI 487 - NATIONAL ANTI-PROFITEERING AUTHORITY The Respondent was found to have denied the benefit of GST rate reduction to customers by increasing base prices, resulting in a profiteered amount of ?7,49,27,786. The Respondent was directed to deposit this amount in the Consumer Welfare Funds of the Central and State Governments with 18% interest and to reduce prices accordingly. No penalty was imposed due to the retrospective inapplicability of penalty provisions.
Clarification regarding changes made or proposed in Budget 2012-2013 The circular outlines changes in the Indian Budget 2012-2013 regarding service tax, focusing on simplifying tax processes and preparing for the Goods and Services Tax (GST). The service tax rate is restored to 12%, and a "Negative List" approach is introduced, taxing all services except those specifically exempted. The Place of Provision of Services Rules, 2012, are introduced to determine the location of service provision for tax purposes. The circular also details changes in valuation rules, Cenvat credit rules, and exemptions, aiming to streamline compliance and reduce litigation. The new rules will replace existing export and import service taxation rules.
2019 (9) TMI 1141 - CESTAT NEW DELHI The Tribunal set aside the Principal Commissioner's order on issues regarding non-payment of service tax on advertisement expenses by franchisees, short payment of service tax due to wrong utilization of cenvat credit, and interest on late payment of service tax on franchisee fees to McDonald's USA. Issue 3 concerning non-payment of service tax on management consultancy services was remitted for further examination by the Principal Commissioner. The appeal was allowed partially.
The circular issued by the Commissionerate of CT and GST, Odisha, communicates the adoption of several circulars under the Central Goods and Services Tax (CGST) Act by the Odisha Goods and Services Tax (OGST) Act. These circulars, issued by the Central Board of Indirect Taxes and Customs (CBIC), provide clarifications on various GST-related issues, such as the scope of intermediary services, GST rates on goods and services, export conditions, and refund procedures. The circulars aim to ensure uniformity in GST implementation across different jurisdictions and address ambiguities faced by taxpayers and authorities. The document also highlights the need for trade notices to publicize these clarifications and invites feedback on implementation challenges.
2022 (5) TMI 1359 - MADRAS HIGH COURT The court upheld the constitutionality of the impugned Act, dismissing challenges based on Articles 19(1)(a), 19(1)(f) and (g), 21, and 31. It found that the restrictions on advertisements and the powers conferred by the Act are reasonable, necessary for public health, and within legislative competence. The court emphasized the presumption of constitutionality in legislative enactments, particularly in economic and regulatory matters, affirming that the Act's provisions do not violate constitutional rights.
2015 (3) TMI 748 - CESTAT NEW DELHI (LB) The Tribunal held that service elements in a composite works contract classifiable under Commercial or Industrial Construction Service (CICS), Construction of Complex Service (COCS), or Erection, Commissioning or Installation Service (ECIS) are subject to service tax even before the insertion of sub-clause (zzzza) in Section 65(105) of the Finance Act, 1994, on 01-06-2007. The Tribunal rejected the argument that works contracts were not taxable before this date, emphasizing the binding nature of the Delhi High Court's decision on the issue.
2021 (3) TMI 1380 - AUTHORITY FOR ADVANCE, UTTARAKHAND The case involved the admissibility of input tax credit (ITC) on goods/services for constructing a hotel and banquet hall, including work contract services. The Authority for Advance Ruling (AAR) refrained from deciding on ITC availability due to pending litigation. The AAR ruled that hotel/banquet buildings are not considered "plant & machinery" under section 17, thus not eligible for ITC. Additionally, specific goods like lifts and sanitary items were deemed immovable properties, excluding them from ITC eligibility, except for repair & maintenance services.
2016 (8) TMI 502 - DELHI HIGH COURT The court upheld the constitutional validity of Section 65 (105) (zzzzv) of the Finance Act, declaring Parliament's competence to levy service tax on the service component of catering contracts. However, Section 65 (105) (zzzzw) was deemed unconstitutional as it encroached on the state's power to tax luxuries like short-term accommodation. The court also affirmed the legality of Section 66 E (i) regarding service portions in catering contracts and upheld the validity of Rule 2C, attributing a specific value to the service component.
2020 (12) TMI 889 - NATIONAL ANTI-PROFITEERING AUTHORITY The Respondent, a franchisee of M/s Subway Systems India Pvt. Ltd., was found to have violated Section 171 of the CGST Act by not passing on the benefit of the GST rate reduction to customers. The Director-General of Anti-Profiteering (DGAP) determined that the Respondent increased base prices of items post-GST rate reduction, resulting in a profiteered amount of ?6,66,700/-. The Respondent's arguments regarding methodology and completion of the investigation were dismissed. The Authority ordered the Respondent to deposit the profiteered amount in Consumer Welfare Funds within three months, with monitoring by the Commissioners of CGST/SGST Maharashtra.
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.
2020 (8) TMI 601 - NATIONAL ANTI-PROFITEERING AUTHORITY The Authority found the Respondent guilty of profiteering by not passing on the benefit of the GST rate reduction to customers, violating Section 171 of the CGST Act, 2017. The Respondent was directed to deposit the profiteered amount and reduce prices, ensuring compliance with anti-profiteering provisions. The Authority ordered the Respondent to deposit ?61,67,097/- in the Consumer Welfare Funds of the Central and Maharashtra State Governments, along with interest, and warned of penal action under Section 171(3A) of the CGST Act, 2017.
2023 (12) TMI 229 - COMPETITION COMMISSION OF INDIA The NAA determined that the Respondent engaged in profiteering by not passing the GST rate reduction benefit to consumers and directed the inclusion of World Sandwich Day sales data in calculations. The NAA upheld the DGAP's methodology for calculating profiteering and rejected the Respondent's arguments regarding increased business expenses and discounts. The investigation period was deemed appropriate, and the inclusion of additional GST in the profiteered amount was validated. Although the Respondent was found liable for profiteering, no penalty was imposed due to the timing of the violation. The Respondent was ordered to deposit Rs. 6,58,523/- into the Consumer Welfare Funds.
2020 (7) TMI 546 - NATIONAL ANTI-PROFITEERING AUTHORITY The Respondent failed to pass on the benefit of tax reduction to customers after the GST rate on restaurant services was reduced. The investigation revealed a profiteered amount of ?7,53,854/- due to the Respondent increasing base prices more than necessary to offset the denial of Input Tax Credit. The Respondent's arguments regarding price revisions, mapping of items, and methodology were dismissed. The Respondent was directed to reduce prices, deposit the profiteered amount in Consumer Welfare Funds, and faced penal action under Section 171 (3A) of the CGST Act, 2017. Compliance was to be ensured by the Commissioners of CGST/SGST Rajasthan.
2020 (7) TMI 340 - NATIONAL ANTI-PROFITEERING AUTHORITY The Respondent was found to have not passed on the commensurate benefit of tax reduction to customers following a GST rate reduction. The Authority determined a profiteered amount of ?41,93,431/- and directed the Respondent to deposit this sum in consumer welfare funds with interest. Additionally, the Respondent faced potential penalty proceedings under Section 171 (3A) of the CGST Act, 2017 for violating consumer benefit provisions. Compliance monitoring was assigned to CGST/SGST Maharashtra Commissioners to ensure adherence within four months.
2017 (12) TMI 1238 - DELHI HIGH COURT The court held that the second explanation to Section 2(m) of the DEBT Act did not result in a valid levy of entertainment tax as it lacked an amendment to the charging section. The retrospective operation of the amendment was deemed unconstitutional, and sponsorship payments were not considered "payment for admission." The state legislature was found to lack the competence to tax sponsorship amounts without amending the charging section. Due to the absence of a clear mechanism for tax collection on sponsorships, the levy failed. The court directed refunds of amounts collected from petitioners and rejected the argument of waiver by the revenue.
Goods and GST Bill passed The discussion on the Goods and Services Tax (GST) Bill highlights its passage in the Rajya Sabha on August 3, 2016, and the subsequent debates and updates regarding its implementation. The GST aims to create a unified tax system by subsuming various indirect taxes. Key issues include the determination of tax rates, with a proposed revenue-neutral rate of 15-15.5% and a standard rate of 17-18%. The GST Council, led by the central finance minister and state finance ministers, is tasked with finalizing these rates. The discourse also covers the challenges of increased compliance, the need for IT infrastructure, and the impact on different sectors. The rollout target was initially set for April 1, 2017, but was later adjusted to July 1, 2017, to allow for smoother transition and preparation.
2021 (7) TMI 216 - CESTAT BANGALORE The Tribunal found that the Trusts' activities violated the principle of mutuality of interest as they were essentially mutual funds engaged in portfolio management with a profit motive. The Trusts were classified as providing asset management services under "banking and other financial services" and were liable to pay service tax on amounts retained as consideration. The Tribunal concluded that the Trusts' expenses, performance fees, and provisions for losses constituted consideration for services to contributors. The extended period for issuing the Show Cause Notice was deemed justified due to deliberate suppression of facts. Penalties under Sections 77 and 78 were upheld, while penalties under Section 76 were dropped. The matter was remanded for re-calculation of taxable services and other related matters.
2014 (4) TMI 447 - BOMBAY HIGH COURT The Court upheld the constitutionality of Clause (zzzzv) of Section 65(105) of the Finance Act, 2010, dismissing the Writ Petition challenging the Parliament's competence to levy service tax on air-conditioned restaurants serving food and beverages. It held that the service tax did not encroach upon the State's power to levy sales tax, emphasizing the distinction between the two taxes and rejecting claims of double taxation.
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.
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