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2023 (11) TMI 949 - APPELLATE AUTHORITY FOR ADVANCE RULING, HIMACHAL PRADESH The court upheld the AAR's decision, ruling that subsidized food provided to employees and contractual workers constitutes a "supply" under GST law and is subject to GST. The nominal amounts deducted from salaries and contractors are taxable. The Appellant is not eligible for ITC on the GST charged by the canteen service provider, as the service is classified as "Restaurant Service" under GST law, attracting a 5% rate without ITC eligibility.
2023 (8) TMI 102 - COMPETITION COMMISSION OF INDIA The National Anti-Profiteering Authority directed an examination of M/s Subway Systems India Pvt. Ltd. for possible violation of Section 171 of the CGST Act, 2017. The DGAP found no profiteering as the Respondent did not fix prices, retain ITC, or control franchisee prices. The Respondent was not involved in setting product prices or restricting discounts, and as tax rates for services were not reduced, Section 171 did not apply. Consequently, proceedings against the Respondent were dropped as they did not fall under the Anti-Profiteering provisions.
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.
2019 (9) TMI 681 - ITAT CHANDIGARH The Tribunal held that the appellant cricket association's activities do not qualify as charitable under Section 2(15) due to involvement in commercial activities, particularly the Indian Premier League (IPL). The income from the Board of Control for Cricket in India (BCCI) was deemed part of a revenue-sharing arrangement, not voluntary grants. Commercial activities were found to exceed limits for exemption under Section 11. The issue of club income and catering services was remanded for further examination based on the principle of mutuality. The appeal was partly allowed for statistical purposes, with no impact on BCCI's cases.
Minutes of the 18th GST Council Meeting held on 30 June 2017 The 18th GST Council Meeting, chaired by the Union Finance Minister, addressed several key issues. The Council confirmed the minutes from the previous meeting, incorporating requested changes from various states. The GST Implementation Committee's decisions were reviewed, including deferring certain sections of the GST Act due to preparedness issues, and approving amendments to the GST Rules. The Council discussed and approved rules related to compounding offenses, enforcement, refunds, and demand recovery. It also agreed to reduce the GST rate on fertilizers to 5% and authorized the Chairperson to classify exclusive tractor parts under an 18% tax rate. The next meeting was scheduled for the first Saturday of August 2017.
Minutes of the 15th GST Council Meeting held on 3 June 2017 The 15th GST Council meeting, chaired by the Union Finance Minister, was held on June 3, 2017, in New Delhi. Key agenda items included confirmation of the minutes from the previous meeting, IT readiness of the GST Network, amendments to GST rules and forms, finalization of tax rates on commodities, and discussions on the Anti-Profiteering Clause. The Council decided to exempt electricity from GST, notified provisions related to Composition Levy, and deferred a decision on the e-Way Bill system. The Council also approved tax rates on various goods and services and set July 1, 2017, as the GST implementation deadline. The next meeting was scheduled for June 11, 2017.
2015 (2) TMI 1043 - JHARKHAND HIGH COURT The court upheld the Jharkhand Entertainment Tax Act, 2012, allowing the state to levy entertainment tax on DTH services, separate from the Union's service tax on broadcasting. The retrospective application of the Act was validated, with no prejudice found against the petitioners. The court dismissed claims of discrimination in tax rates between DTH and cable TV services, citing reasonable classification. However, it ruled that the cost of set-top boxes should be excluded from the taxable amount, applying the principle of severability. The writ petitions were dismissed, and interim orders vacated.
2019 (7) TMI 1679 - CESTAT NEW DELHI The Tribunal allowed the appeal, setting aside the impugned order, and found that the demands for service tax and Cenvat credit were not sustainable. The invocation of the extended period of limitation was also deemed unjustified.
Krishi Kalyan Cess – FAQs The Krishi Kalyan Cess (KKC) was introduced by the government to fund agricultural and farmer welfare initiatives, effective June 1, 2016. It imposes a 0.5% levy on the value of all taxable services, raising the total service tax rate to 15%. The cess is credited to the Consolidated Fund of India and utilized as per parliamentary appropriation. KKC is not applicable to exempt services or those in the negative list. Input tax credit for KKC is available for service providers but not for manufacturers. The cess's implementation involves specific accounting codes and impacts campaigns like "Make in India" due to increased costs.
2011 (9) TMI 46 - DELHI HIGH COURT The court upheld the constitutional validity of Section 65(105)(zzzz) and Section 66 of the Finance Act, 1995, as amended by the Finance Act, 2010, affirming that the Parliament had the legislative competence to impose service tax on renting of immovable property for commercial purposes. The court also approved the retrospective applicability of the amended provisions and ruled that renting of immovable property for business purposes constituted a taxable service due to the value addition involved. As a result, the writ petitions challenging these provisions were dismissed.
2011 (3) TMI 826 - CESTAT, NEW DELHI The Tribunal dismissed the appeal, upholding the service tax demand and penalties. The appellant's activities were found to be taxable under consulting engineer services, and the contracts were not considered indivisible for service tax purposes. The longer limitation period was applicable due to suppression of facts, and the penalties were justified.
2011 (3) TMI 546 - CESTAT, NEW DELHI The tribunal upheld the service tax demand and penalties imposed on the appellant in a case concerning the classification of activities under "Consulting Engineer's Service." It was determined that the appellant's activities fell under this service category, and the contracts were deemed to have distinct taxable service components. The extended limitation period was deemed applicable due to the suppression of facts, and penalties under sections 76, 77, and 78 were upheld for non-compliance with service tax provisions.
2003 (2) TMI 48 - KARNATAKA High Court The court upheld the constitutionality of Section 17(2)(vi) of the Income-tax Act and the validity of Rule 3 of the Income-tax Rules. It found the delegation of power to the Central Board of Direct Taxes permissible, the classification between government and public/private sector employees reasonable, and the rules regarding perquisites not arbitrary or impractical. All contentions by the petitioners were rejected, and the petitions were dismissed.
1983 (10) TMI 230 - ALLAHABAD HIGH COURT The court held that the assessees, restaurant owners, were liable to pay sales tax on their transactions of supplying foodstuffs to customers, as the dominant object was sales, not services. The court emphasized the impact of the Constitution (Forty-sixth Amendment) Act, broadening the definition of "tax on the sale or purchase of goods." While the Amendment Act did not apply to pre-Constitution laws like the U.P. Sales Tax Act, 1948, the court upheld the Tribunal's findings and remand orders. The revisions were dismissed, denying exemption based on the Supreme Court decision.
2022 (11) TMI 695 - CESTAT MUMBAI The Tribunal allowed the appeals, modifying the Commissioner's order to grant the Appellant a refund of unutilized CENVAT Credit amounting to Rs. 13,55,221, along with applicable interest. The Tribunal emphasized the importance of following established judicial precedents for consistency and fairness in decision-making, maintaining certainty and predictability in the process. The Respondent-Department was directed to make the payment within two months of the order.
2021 (12) TMI 320 - AUTHORITY FOR ADVANCE RULING, MADHYA PRADESH The authority ruled that GST is applicable on notice pay by an employee to the employer under clause 5(e) of Schedule II of the CGST Act. The recovery of Group Medical Insurance premiums from non-dependent parents and retired employees is also subject to GST. Canteen facilities provided to employees are taxable, and valuation should adhere to Rule 28. Additionally, GST applies to telephone charges recovered from employees. Input Tax Credit (ITC) is available for insurance premiums to the extent of further supply, not for canteen services, and for telephone charges. Free canteen services are taxable and should be valued according to Rule 28, with no ITC available for such services.
2020 (3) TMI 695 - NATIONAL ANTI-PROFITEERING AUTHORITY The Respondent was found liable for not passing on the benefit of GST rate reduction to consumers, resulting in a profiteered amount of ?75,08,64,019. The Respondent violated Section 171 of the CGST Act, 2017 by increasing base prices post-GST reduction without reducing prices for consumers. The DGAP's methodology for calculating profiteering was upheld, and the Respondent was directed to deposit the profiteered amount in the Consumer Welfare Fund with interest. Penalties under Section 171 (3A) apply, and monitoring of compliance was ordered by the Commissioners of CGST/SGST.
2019 (4) TMI 808 - AUTHORITY FOR ADVANCE RULING, MAHARASHTRA The Authority classified the supply of ice-cream by the applicant from retail outlets as a supply of "goods." Consequently, it was determined that the supply did not fall under entry 6(b) of Schedule II of the CGST Act. Taxability was to be based on the principal supply, which was deemed to be the sale of goods. The issue of mandatory collection and payment of CGST @ 2.5% was not directly addressed as it was considered irrelevant following the primary ruling.
2019 (2) TMI 295 - NATIONAL ANTI-PROFITEERING AUTHORITY The Authority found that the Respondent engaged in profiteering by not passing on the benefit of GST rate reduction to consumers. The Respondent increased base prices of products post-GST rate reduction, resulting in a profiteered amount of ?41,42,97,635/-. The Authority directed the Respondent to refund the amount to the Applicant No. 1, deposit the balance in Consumer Welfare Funds, and undergo further investigation for compliance. Penalties under Section 122 (1) (i) of the CGST Act, 2017 were also considered.
2018 (6) TMI 385 - CESTAT MUMBAI The Tribunal ruled that the "Exposure Fee" charged by the US Ex-Im Bank to the Respondent was considered part of the interest on the loan and not subject to service tax. Additionally, the Tribunal upheld the decision to waive the penalty imposed on the Respondent for late payment of service tax, acknowledging their genuine belief that the services related to borrowing were not taxable and their proactive payment of the tax before receiving the Show Cause Notice.
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