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Showing 101 to 120 of 1754 Records Search Text: service tax rules restaurants india |
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2004 (4) TMI 1 - Supreme Court The court upheld the legislative competence of Parliament to levy service tax on Mandap-Keepers, ruling that it is not a tax on goods or land but on the service provided. The court dismissed the appeal, affirming that the service tax does not violate constitutional rights, applying the 'Aspect Theory,' and interpreting the Finance Act, 1994, and related notifications.
2022 (7) TMI 640 - NATIONAL ANTI-PROFITEERING AUTHORITY The Authority found that the Respondent had profiteered by not passing on the benefit of reduced GST rates on cinema tickets to consumers, resulting in a total profiteered amount of Rs. 2,66,99,340/- for the period from 01.01.2019 to 29.02.2020. The initiation of anti-profiteering proceedings was deemed valid, and the methodology for calculating the profiteered amount was upheld. The Respondent was directed to deposit the profiteered amount in the Central and respective State Consumer Welfare Funds with interest. Penalties were imposed under Section 171(3A) of the CGST Act, and compliance monitoring was ordered.
2021 (6) TMI 226 - MADRAS HIGH COURT The court held that the provision of food from air-conditioned restaurants for take-away or in parcels does not attract service tax under the Finance Act, 1994. It was determined that such transactions constitute the sale of food and drink without a significant service component, as indicated by previous appellate decisions and a prevailing view within the tax department. As a result, the writ petitions were allowed, and the challenged orders were set aside.
2018 (1) TMI 134 - ITAT CUTTACK The Tribunal allowed the appeal, directing the CIT(E) to grant registration under section 12AA to the assessee-association. The Tribunal emphasized that issues concerning section 13(1)(c) violations and the classification of receipts from BCCI should be addressed during the assessment stage, not at the registration phase. Additionally, the Tribunal restored the assessment matter to the Assessing Officer to reassess the exemption under section 11 in light of the granted registration.
Service Tax: Guidance Note 5 – Declared Services. Guidance Note 5 clarifies the concept of "declared services" under the service tax framework, as defined in section 65B of the Act. Declared services include activities like renting immovable property, construction, temporary transfer of intellectual property rights, and execution of works contracts. Specific exemptions and taxability conditions are outlined for each service category. For instance, renting residential dwellings for residence use is exempt, while renting for commercial purposes is taxable. The note also addresses the tax implications of non-compete agreements, works contracts, and services involving food supply. It aims to ensure uniform application of service tax laws across the country.
1998 (11) TMI 629 - GUJARAT HIGH COURT The court affirmed the Tribunal's decision that the assessee was not entitled to a refund under Rule 42 for taxes paid on purchases used in preparing food served during specific financial years. The assessee did not meet the conditions under Rule 47 as they were not liable to pay tax on the sale of cooked food during those periods. The ruling favored the Revenue, denying the assessee's claim for a refund.
1996 (2) TMI 590 - PATNA HIGH COURT The court held that the petitioner-company is not liable to pay electricity duty or surcharge under the Bihar Electricity Duty Act, 1948. The attachment orders issued by the Deputy Commissioner of Commercial Taxes were quashed, and the respondents were directed to refund the amount of Rs. 20,04,361.81 paise to the petitioner-company within three months. The writ application was allowed, and each party was directed to bear its own costs.
2025 (3) TMI 549 - GAUHATI HIGH COURT The court upheld the petitioner's classification of their products under Tariff Item 2202 99 20 as "fruit pulp or fruit juice-based drinks" rather than under Tariff Sub-Heading 2202 10 90 as "waters, including mineral waters and aerated waters." It found no evidence of willful suppression or fraud, setting aside penalties and interest imposed under Section 74 of the CGST Act. The court accepted the use of FSSAI standards for classification and rejected the retrospective application of Notifications No. 8/2021 and No. 1/2021, confirming they did not affect the classification and tax rate for periods before 01.10.2021.
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.
2024 (1) TMI 521 - CESTAT AHMEDABAD The tribunal set aside the impugned order, concluding that the extended period for recovery could not be invoked due to the matter involving interpretation of law. It found that the demand for service tax on the entire value of Mandap Keeper services, including catering, was time-barred. Consequently, the appeal was allowed, and the assessee received relief from the demand for service tax, interest, and penalties. The tribunal distinguished the case from others and determined that the catering component was not a sale, thus not exempt under Notification No. 12/2003-ST.
Minutes of the 50th Meeting of GST Council held on 11th July, 2023 The 50th GST Council meeting, chaired by the Union Finance Minister, was held on July 11, 2023, in New Delhi. Key discussions included ratification of notifications and circulars, amendments to GST rules, and recommendations from various committees. Notable decisions involved the implementation of e-way bills for gold movement, clarification on interest charges for IGST credit errors, and tax rates on certain goods and services. The Council also addressed issues related to online gaming, casinos, and horse racing, deciding on a 28% GST on full-face value. Proposals for GST Appellate Tribunal setup and state coordination committees were approved. The meeting concluded with a review of GST revenue and extensions for compliance deadlines in Manipur.
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.
2023 (2) TMI 872 - AUTHORITY FOR ADVANCE RULING, WEST BENGAL The Authority ruled that the applicant must reverse Input Tax Credit (ITC) under Section 17(2) of the CGST Act and Rule 42 of the CGST Rules due to the sale of alcoholic liquor being classified as an 'exempt supply.' It clarified that while alcoholic liquor is not subject to GST, it qualifies as a 'non-taxable supply,' and thus, an 'exempt supply,' necessitating the reversal of ITC. The Authority dismissed the argument that reversing ITC imposes a tax on alcoholic liquor, stating that ITC pertains to inward supplies, separate from outward exempt supplies.
2022 (9) TMI 252 - NATIONAL ANTI-PROFITEERING AUTHORITY The judgment found that both Respondent No. 1 and Respondent No. 2 violated Section 171 of the CGST Act by not passing on the benefit of tax reduction to consumers. The total profiteered amounts were determined as Rs. 61,54,833/- for Respondent No. 1 and Rs. 28,50,72,358/- for Respondent No. 2. They are required to pass on these amounts to recipients and deposit the remaining in Consumer Welfare Funds. The DGAP is instructed to investigate profiteering on all products with reduced GST rates.
2022 (9) TMI 198 - AUTHORITY FOR ADVANCE RULINGS, UTTARAKHAND The authority refrained from providing a definitive ruling on the admissibility of Input Tax Credit (ITC) on inputs and input services for developing infrastructure for leasing purposes due to pending judicial proceedings, similar to previous cases. The decision was in line with the sub-judice nature of the issue and the authority's cautious approach in light of ongoing legal challenges in higher courts.
Clarifications regarding applicable GST rates & exemptions on certain services The Government of Tripura issued a circular clarifying GST rates and exemptions on specific services to ensure consistent application of tax laws. Key clarifications include: cloud kitchens are classified as restaurant services with a 5% GST; ice cream parlors are taxed at 18% as they sell goods, not services; free coaching under government disability scholarships is GST-exempt; satellite launch services by NSIL are considered exports if the recipient is outside India; overloading charges at toll plazas are treated like toll charges; renting vehicles to state transport or local authorities is GST-exempt; mining rights services were taxed at 18% from July 2017 to December 2018; amusement park admissions have varying GST rates depending on the facility; and job work for alcoholic liquor manufacturing attracts 18% GST.
RECENT DEVELOPMENTS IN GST The Indian economy is gradually recovering to pre-Covid levels, with GDP expected to reach these levels by Q3 of the 2021-22 financial year. Recent policy measures, including those on bad banks and retrospective taxation, aim to boost the economy. However, challenges such as lower rainfall impacting certain sectors and the need for sustainable growth persist. The 45th GST Council meeting on September 17, 2021, resulted in various decisions, including extending the National Anti-profiteering Authority's tenure and Compensation Cess till 2026. Key GST changes include ITC matching, clarification on intermediary services, and rate adjustments for goods and services.
2021 (11) TMI 647 - ITAT DELHI The Tribunal ruled in favor of the assessee, holding that the AMP expenses did not constitute an international transaction, thus deleting the transfer pricing adjustment. Additionally, the disallowance of deduction under Section 80-IC was overturned, with the Tribunal supporting the assessee's allocation method. The Tribunal also allowed the claim for the allowability of education cess as a business expenditure. Issues regarding interest applicability and penalty proceedings were dismissed as premature, resulting in the overall appeal of the assessee being allowed.
2021 (3) TMI 648 - NATIONAL ANTI-PROFITEERING AUTHORITY The court found that Respondent No. 1 did not pass on the benefit of the GST rate reduction to customers as required by Section 171 of the CGST Act. The investigation revealed an increase in base prices exceeding the denial of Input Tax Credit, resulting in higher customer payments. The court upheld the methodology used to calculate the profiteered amount and dismissed arguments related to time limits, calculation methodology, ITC withdrawal impact, and separate sales channel calculations. No retrospective penalty was imposed, but Respondent No. 1 was directed to deposit ?78,41,754 in Consumer Welfare Funds and reduce prices accordingly. Compliance monitoring was assigned to CGST/SGST Commissioners.
2020 (4) TMI 570 - NATIONAL ANTI-PROFITEERING AUTHORITY The judgment found the Respondent in violation of Section 171(1) of the CGST Act, 2017 for not passing on the benefit of the GST rate reduction to consumers. The profiteered amount was determined to be ?1,49,896/-, including excess base prices and additional GST collected. The Respondent was directed to reduce prices, deposit the profiteered amount in Consumer Welfare Funds, and faced a penalty under Section 171(3A) of the CGST Act, 2017. Compliance was to be overseen by the SGST Commissioner, Maharashtra State, within four months.
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