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2020 (3) TMI 611 - NATIONAL ANTI-PROFITEERING AUTHORITY The Respondent in this case was found to have failed to pass on the benefit of a reduction in the GST rate to customers, resulting in a profiteered amount of ?8,24,260/-. The Respondent increased base prices instead of reducing them in line with the tax rate decrease, violating Section 171(1) of the CGST Act, 2017. The Respondent was directed to deposit the profiteered amount in Consumer Welfare Funds with interest and faced potential penalties. Additionally, an investigation was ordered into another entity for potential profiteering practices related to royalty and advertisement charges.
2018 (12) TMI 892 - AUTHORITY FOR ADVANCE RULING, MAHARASHTRA The Authority for Advance Ruling, Maharashtra, classified various food products for tax purposes. Unleavened flatbreads were taxed at 5% under Entry No. 99A. Leavened flatbreads like Naan, Kulcha, and Chalupa were taxed at 18% under residual entry 453, while Pita Bread was exempt under Entry No. 97. Corn Chips, Corn Taco, and Corn Taco Strips were taxed at 18% under Entry No. 16. Pancakes and Pizza Base were also taxed at 18% under Entry No. 16 and Entry No. 99, respectively.
Minutes of the 16th GST Council Meeting held on 11th June 2017 The 16th GST Council meeting on June 11, 2017, in New Delhi, chaired by the Finance Minister, focused on confirming minutes from the previous meeting, approving amendments to GST rules, and discussing rate adjustments based on industry representations. Key decisions included adopting revised minutes with changes, approving GST rules on accounts and records, and increasing the annual turnover threshold for the Composition scheme from Rs. 50 lakh to Rs. 75 lakh. The Council also approved certain exemptions and tax rates for services, including a 5% tax on job work services in textiles, diamond processing, and printing sectors. The next meeting was scheduled for June 18, 2017.
Minutes of the 11th GST Council Meeting held on 4th March 2017 The 11th GST Council meeting, chaired by the Union Finance Minister, was held on March 4, 2017, to discuss and approve key legislative drafts and systems related to the Goods and Services Tax (GST). The agenda included confirming the minutes of the previous meeting, approving the draft Central and Integrated GST laws, and developing an e-Way bill system. Amendments were made to the draft laws, including provisions for cross-empowerment and interest rates on delayed refunds. The Council also discussed the inclusion of real estate under GST, tax collection at source by e-commerce operators, and the GST's applicability in Union Territories. The meeting concluded with appreciation for the efforts of the Law Committee and GST Network in drafting the laws.
FINANCE (NO. 2) ACT, 1991 The Finance (No. 2) Act, 1991, outlines various amendments and provisions related to income tax, wealth tax, gift tax, interest tax, and expenditure tax in India. Key changes include adjustments to income tax rates and surcharges for different categories of taxpayers, introduction of tax deductions for specific investments and contributions, and modifications to tax procedures and compliance requirements. The Act also introduces new provisions for tax incentives aimed at promoting exports, research, and development activities, and includes specific measures to streamline tax administration and enforcement. Additionally, the Act revives interest tax and extends expenditure tax to air-conditioned restaurants, among other updates.
2024 (1) TMI 1247 - ORISSA HIGH COURT The Court set aside the AAAR's order due to a violation of natural justice principles, as the petitioner was not informed of the adverse report used against them. The matter was remitted back to the AAAR for a fresh decision, requiring adherence to natural justice principles. The Court directed that the petitioner be given a fair opportunity to present their case and respond to any adverse material before a new decision is made regarding the classification of their business activities under GST.
2021 (1) TMI 844 - NATIONAL ANTI-PROFITEERING AUTHORITY The Respondent, a restaurant franchisee, was found to have violated Section 171 (1) of the CGST Act, 2017 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, negating the tax reduction benefit. The Authority upheld the DGAP's findings, directing the Respondent to deposit ?6,85,531/- in Consumer Welfare Funds and reduce prices accordingly. No penalty was imposed under Section 171 (3A) as it was not in effect during the violation period.
Minutes of the 17th GST Council Meeting held on 18 June 2017 The 17th GST Council meeting, chaired by the Union Finance Minister, discussed several key agenda items. The Council confirmed the minutes of the previous meeting after incorporating amendments and comments from various state representatives. It approved draft GST rules for Advance Ruling, Appeals, Assessment, Audit, E-Way Bill, and Anti-profiteering, with some modifications. The Council deliberated on GST rate adjustments for specific items, including lotteries and shipping vessels, and resolved to tax state-run lotteries at 12% and state-authorized lotteries at 28% of face value. It also decided to exempt small daily transactions from reverse charge compliance and authorized 24 banks for GST collection. The Council discussed extending deadlines for filing GST returns to allow businesses to adapt to the new system and agreed on hotel room tax rates. The next meeting was scheduled for 30 June 2017 to coincide with the GST rollout event.
2016 (7) TMI 1157 - KARNATAKA HIGH COURT The court upheld the classification made by the Legislature as rational and based on intelligible differentia. It found no merit in the appellant's contentions regarding discrimination and the power to levy tax on services. The appeal was dismissed, affirming the earlier decision.
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.
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.
2010 (5) TMI 46 - CESTAT, NEW DELHI - LB The Tribunal held that service tax could be levied on the service part of a turnkey contract if it qualifies as a taxable service under the Finance Act, 1994. It concluded that turnkey contracts could be vivisected to segregate and tax service elements, contrary to the decision in a previous case, and directed appeals to be disposed based on this interpretation.
2005 (3) TMI 492 - Supreme Court The Court upheld the constitutional validity and legislative competence of the amendments to the Finance Act, dismissing the writ petitions challenging Sections 116 and 117 of the Finance Act, 2000, and Section 158 of the Finance Act, 2003. It clarified exemption periods and penalties, affirming the levy of service tax on specific services within defined timeframes and conditions. The amendments were deemed valid, aligning the Act with the Rules and removing the basis for earlier decisions, ensuring compliance with tax regulations.
2005 (1) TMI 391 - Supreme Court The Supreme Court held that the luxury tax Acts of Uttar Pradesh, Andhra Pradesh, and West Bengal were legislatively incompetent under Entry 62 of List II as it did not cover goods or articles. The Court struck down the Acts but did not order a refund of taxes already paid. It directed that any amounts collected as luxury tax from consumers be paid to the respective State Governments to prevent unjust enrichment by the assessees. Other issues raised in the appeals were left open for future consideration.
1994 (12) TMI 300 - WEST BENGAL TAXATION TRIBUNAL The Tribunal held that the applicant-club is considered a "dealer" and must pay tax under the Bengal Finance (Sales Tax) Act, 1941, and the West Bengal Sales Tax Act, 1954, for transactions with temporary members. However, the club is not liable for similar transactions with permanent members due to the principle of mutuality. Past and future assessments should adhere to this ruling, with excess payments refunded to the applicant. The judgment's enforcement is temporarily stayed for eight weeks.
2023 (10) TMI 886 - CESTAT MUMBAI The Tribunal partially allowed the appeals, setting aside penalties under Sections 76, 77, and 78, while confirming the duty, liability, and interest for the normal period in ST/86675/2018 and ST/86106/2019. The appeal in ST/86671/2018 was fully allowed, removing the personal penalty on the CFO. The Tribunal found no intent to evade tax by the Appellant, dismissing charges of suppression of facts. The constitutional validity of imposing Service Tax on deemed sales was questioned, and the applicability of VAT and Service Tax was clarified as mutually exclusive. Consequential relief was ordered.
2023 (8) TMI 572 - APPELLATE AUTHORITY FOR ADVANCE RULING, WEST BENGAL The appellate authority upheld the WBAAR's decision, confirming that the sale of alcoholic liquor for human consumption is classified as a non-taxable and exempt supply under the GST Act. As a result, the appellant is obligated to reverse the Input Tax Credit (ITC) in accordance with Section 17(2) of the CGST Act and Rule 42 of the CGST Rules. The request for condonation of delay in filing the appeal was accepted, but the appeal itself was rejected.
2014 (6) TMI 562 - ITAT DELHI The appeal was partly allowed in favor of the assessee, with the Tribunal deciding various issues such as characterizing service income as business income, allowing royalty expenditure, administrative expenses, tax depreciation, research and development expenses, and higher depreciation on computer peripherals. However, the disallowance of advertising, marketing, and promotion contribution was remanded for fresh examination, and transfer pricing issues were addressed by excluding certain companies from comparables. The Tribunal's decisions were based on precedents and legal principles, providing relief to the assessee on multiple fronts.
Legislative changed made / proposed through Budget 2011 The circular outlines legislative changes proposed in the 2011 Budget concerning service tax, effective upon enactment. New services subject to tax include air-conditioned restaurants with liquor licenses and short-term accommodations. Existing services, such as authorized service stations, life insurance, and legal services, will see expanded definitions. Compliance mechanisms are revised to encourage voluntary compliance, with increased penalties for non-compliance. Changes in the Cenvat Credit Rules and Service Tax Rules are detailed, affecting input and input services definitions. Exemptions are granted for specific services, and amendments to export and import service rules are introduced. The circular emphasizes the importance of accurate compliance and provides contact information for further inquiries.
2023 (10) TMI 1388 - CESTAT MUMBAI - LB The Tribunal determined that the appellant's activities, including organizing pre-planned and customized package tours, are taxable under the amended definition of "tour operator" in the Finance Act, as the services are provided and consumed within India. The earlier decision in Cox & Kings may not apply, and the taxability must be assessed based on the specific facts and legislative intent. Additionally, the services were deemed taxable within the territory as both provider and recipient were in India during the relevant period. The case is remanded to the division bench for a decision on merits, without considering the "taxable territory" issue.
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