9911796707
Advanced Search 
| TMI General Search |
|
Advanced Search Options
Showing 81 to 100 of 1756 Records Search Text: service tax rules restaurants india |
| Search Results |
| Acts / Rules (20) Articles (115) Case-Laws (1413) Circulars (106) Forum (6) Forms (1) Manuals (19) News (58) Notifications (18) |
|
Minutes of the 14th GST Council Meeting held on 18 and 19 May 2017 The 14th GST Council Meeting, chaired by the Union Finance Minister, was held on 18-19 May 2017 in Srinagar. Key agenda items included confirming the minutes from the previous meeting, discussing interest rates for delayed tax payments and refunds, finalizing tax rates for collection at source, and approving amendments to draft GST rules. The Council also approved the fitment of goods and services into various tax rate slabs, with specific discussions on items like suji, dalia, and low-priced biscuits. Additionally, the Council addressed the constitution of project management teams and committees for GST rollout and discussed service tax exemptions and rates. The next meeting was scheduled for 3 June 2017 in New Delhi.
2013 (6) TMI 586 - MADRAS HIGH COURT The court upheld the State's competency to levy entertainment tax on Direct to Home (DTH) services under Entry 62 List II, emphasizing the tax is on entertainment content. However, the court declared Section 4-I of the Tamil Nadu Entertainments Tax Act, 1939 unconstitutional for lacking clarity on taxable events. The court rejected the challenge against service tax on DTH services, distinguishing it from entertainment tax. The court found the differential tax treatment between DTH and cable TV services arbitrary under Article 14 but upheld the taxation of the business aspect of entertainment. The court dismissed the argument of overlapping between Entries 62 List II and 92C List I.
2011 (3) TMI 538 - CESTAT, NEW DELHI The Tribunal concluded that the contract was divisible into components of sale and service, rejecting the appellant's claim of it being an indivisible lump sum turnkey contract. The services provided were found to be taxable under "Consulting Engineer's Service" and "Erection, Installation or Commissioning Service." The Tribunal held that taxability existed even before 1-6-2007 and upheld the extended limitation period under section 73(1) of the Finance Act, 1994. Penalties under sections 76 and 78 of the Finance Act, 1994 were justified due to the appellant's failure to pay service tax and provide necessary information. The appeal was dismissed, confirming the tax demands, interest, and penalties.
2010 (8) TMI 878 - MADHYA PRADESH HIGH COURT The court held that the State of Madhya Pradesh is competent to levy entertainment tax on Direct to Home (DTH) services under the Madhya Pradesh Entertainments Duty and Advertisement Tax Act, 1936. The writ petitions challenging the imposition of entertainment tax on DTH services were dismissed. The court found that the provisions of the Act sufficiently cover the entertainment provided by DTH services, emphasizing that there is no overlap with the Central Government's jurisdiction under entry 92C of List I of the Seventh Schedule to the Constitution.
2001 (4) TMI 7 - MADRAS HIGH COURT The court dismissed the writ petitions challenging the classification of petitioners as "tour operators" under the Finance Act, 1994. It held that Stage Carriage Operators, Contract Carriage Operators, and owners of Maxi Cabs and Motor Cabs are liable for service tax under the Act. The legislative competence of the Central Government to impose the tax was affirmed, with the court emphasizing that the tax is on services provided, falling under the Union's legislative authority. Petitioners were granted the opportunity to contest the classification of their vehicles as "tourist vehicles" before the relevant authorities.
2023 (12) TMI 890 - AUTHORITY FOR ADVANCE RULING, CHHATTISGARH The Authority ruled that the services under the Fifth Contract, including transportation, insurance, and freight, constitute a composite supply with the principal supply of goods under the Third Contract. Classified as a works contract service under SAC 9954, these services attract GST at 18%. The alternative classification as Business Support Services was not considered, as the composite supply classification was affirmed. This ruling applies solely to activities within Chhattisgarh.
2020 (11) TMI 915 - NATIONAL ANTI-PROFITEERING AUTHORITY The Respondents failed to pass on the benefit of GST rate reduction from 28% to 18% as required by Section 171(1) of the CGST Act, 2017. The DGAP found that despite the Respondents' claims of passing on benefits through various means, they did not comply with the legal mandate of a commensurate reduction in prices. The profiteered amount was calculated to be ?2,41,51,14,485/-, including excess GST collected. Penalties under Section 171(3A) could not be imposed retrospectively. The Respondents were directed to reduce prices, deposit the profiteered amount in Consumer Welfare Funds, and further investigations were ordered.
2018 (11) TMI 1073 - NATIONAL ANTI-PROFITEERING AUTHORITY The respondent was found to have profiteered by not passing on the benefits of GST rate reduction to consumers, violating Section 171 of the CGST Act, 2017. The respondent was directed to reduce prices, deposit the profiteered amount in Consumer Welfare Funds, and faced a show-cause notice for penalty under Section 122(1)(i) of the CGST Act. The authority emphasized the importance of passing on tax benefits to consumers and instructed authorities to ensure compliance and recover the amount if not deposited.
2018 (6) TMI 194 - CESTAT BANGALORE The tribunal allowed both appeals by setting aside the impugned orders. It concluded that the input services in question were eligible for CENVAT credit and that the documents provided were valid. The tribunal did not provide specific findings on the allegations of suppression and mis-declaration or the limitation issue, as the appeals were allowed on merits.
2016 (3) TMI 880 - DELHI HIGH COURT The court upheld the applicability of Section 194-I of the Income Tax Act, 1961 to the hotel industry, ruling that charges for hotel room usage constitute 'rent' under the provision. The court emphasized the broad interpretation of 'rent' under Section 194-I, rejecting challenges to the constitutional validity of the section. Circulars issued by the Central Board of Direct Taxes were deemed valid and clarificatory, without expanding the scope of Section 194-I. The court dismissed the petitions, emphasizing that the determination of 'rent' under Section 194-I hinges on the specifics of each case.
1999 (10) TMI 598 - Supreme Court The Supreme Court upheld States' entitlement to levy tax on food and drink post the Constitution (Forty-sixth Amendment) Act, 1982. Retrospective tax levies by Maharashtra and Uttar Pradesh before February 2, 1983, were invalidated. Rules for assessing tax on composite charges in residential hotels in Maharashtra were mandated to be framed. The court's decision disposed of the relevant writ petitions and appeals collectively without separate judgments.
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 (3) TMI 581 - MADRAS HIGH COURT The court held that the impugned order was barred by limitation, lacked jurisdiction, and was deemed a nullity. The writ petition was disposed of without costs, and the related miscellaneous petition was closed.
2022 (1) TMI 1109 - AUTHORITY FOR ADVANCE, UTTARAKHAND The Authority for Advance Ruling held that the services provided by the applicant, a partnership firm operating a resort and naturopathy center, do not qualify for GST exemption under Entry No. 74 of Notification No. 12/2017-Central Tax (Rate). The services were deemed as composite supplies with accommodation being the principal supply, leading to classification under sub-heading 996311 instead of health services. Consequently, the applicant was not eligible for the exemption, as their services were not considered within the scope of health care services as per the relevant provisions.
2019 (5) TMI 599 - CESTAT MUMBAI The tribunal partially allowed the appeal, setting aside the demands for Tour Operator (Point to Point) and Advertisement Services but upheld the demands for Chartered Bus Services. Appeal No. ST/345/2012 was allowed, while Appeal No. ST/466/2012 was dismissed.
Minutes of the 20th GST Council Meeting held on 5th August, 2017 The 20th GST Council meeting, chaired by the Union Finance Minister, was held on August 5, 2017, in New Delhi. Key agenda items included confirming minutes from previous meetings, approving e-Way Bill System rules, and discussing Fitment Committee recommendations. The Council approved changes in GST rates for specific goods and services, such as reducing the rate for job work in the textile sector to 5% and Works Contract services to the government to 12%. The e-Way Bill System was approved with a target implementation date of October 1, 2017. Discussions also covered amendments to Central Sales Tax rules, anti-profiteering measures, and special provisions for transactions with Nepal and Bhutan. The next meeting was scheduled for September 9, 2017, in Hyderabad.
2015 (12) TMI 1041 - Supreme Court The Supreme Court held that Sodexo Meal Vouchers do not qualify as 'goods' under the Maharashtra Municipal Corporation Act. Therefore, they are not subject to Octroi or Local Body Tax. The Court emphasized that the vouchers are part of a service provided by the appellant, not commodities sold or traded separately. The decision highlights the distinction between goods and services in the context of regulatory compliance and tax liability.
2015 (1) TMI 1049 - CESTAT NEW DELHI The Tribunal upheld the taxability of various revenue streams of the Airport Authority of India (AAI) under Section 65(105)(zzm) of the Finance Act, 1994, including both traffic and non-traffic revenue. It remanded the issue of Route Navigation Facility Charges (RNFC) and Terminal Navigation Landing Charges (TNLC) for further adjudication to determine their taxability. The Tribunal also set aside penalties imposed on AAI under Sections 76 and 77, citing reasonable cause for non-payment. The case was disposed of with directions to quantify the service tax liability for specific periods.
2011 (4) TMI 1267 - Karnataka High Court The court held that in outdoor catering contracts, sales tax cannot be levied on the entire amount as it would result in double taxation. The contract involves both the supply of goods and services, with the service element being predominant. The court declared that service tax is applicable to the service component, while sales tax applies to the goods component. Reassessment proceedings under Section 39(2) of the Karnataka Value Added Tax Act were deemed invalid due to lack of jurisdiction. The court allowed the appeals, set aside the orders, and ordered a refund of the deposited amount with interest.
UNION BUDGET 2011 AND INDIRECT TAXATION- PART-II The Union Budget 2011 introduced significant changes in indirect taxation, specifically service tax. New taxable services include air-conditioned restaurants serving alcohol and short-term accommodations. The scope of existing services has expanded to cover a broader range of activities, such as life insurance management and legal consultancy. Several exemptions were introduced, including services related to international transport and specific government projects. Amendments to the Finance Act, 1994, and Service Tax Rules, 1994, aim to streamline tax processes and penalties. The Cenvat Credit Rules were also revised to clarify eligible inputs and services, aligning them with business needs and reducing ambiguities.
|
