9911796707
| TMI General Search |
|
Advanced Search Options
Showing 41 to 60 of 77 Records Search Text: vat applicable liquor sale restaurant maharashtra |
| Search Results |
| Articles (3) Case-Laws (49) Circulars (20) Manuals (1) News (4) |
|
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.
2011 (6) TMI 687 - ANDHRA PRADESH HIGH COURT Constitutional vires of charging section 3 of Andhra Pradesh Tax on Entry of Motor Vehicles into Local Areas Act, 1996 challenged Held that:- Section 3 of the impugned Act does not suffer from any of the infirmities canvassed by the petitioners. The Act is constitutionally valid and within the competence of the State Legislature. The question whether the vehicles purchased and imported by the petitioners are motor vehicles or not, in view of our conclusions on Part VIII supra, has to be decided ... ... ...
2011 (2) TMI 1311 - ANDHRA PRADESH HIGH COURT Whether there was a transfer of the right to use goods, needed a thorough verification on the evidence available with the petitioner. The matter was remanded to the assessing authority to examine, on the basis of the evidence placed by the petitioner, whether there was a transfer of the right to use goods. No final finding of fact has been recorded by the appellate authority. The observations made by him, when examined in the light of his directing the assessing authority to cause a thorough ver... ... ...
2010 (12) TMI 1097 - ANDHRA PRADESH HIGH COURT Section 13(4) of the Andhra Pradesh Value Added Tax Act, 2005 and rule 20(2)(h) of the Andhra Pradesh Value Added Tax Rules, 2005 challenged Held that:- The impugned section 13(4) of the Andhra Pradesh Value Added Tax Act, 2005 does not suffer from the vice of excessive delegation. The rule 20(2)(h) of the Andhra Pradesh Value Added Tax Rules, 2005 is valid with effect from the date it is notified i.e., December 31, 2005. All the assessment orders be and hereby are set aside and stand remitted t... ... ...
2010 (9) TMI 21 - CESTAT, NEW DELHI Deduction of cost of sales - notification no. 12/2003 - the appellant started availing benefit of such notification from March, 2005 and splitted bills relating to services rendered for use of Mandap Keeper and Catering of food and beverages served in the Mandap. - Held that: - the Appellant cannot claim that they are selling the food and drink, as the price charged for supply of food and drink is loaded with the value of various services and is in fact, the price for catering service, not for s... ... ...
2010 (9) TMI 980 - ANDHRA PRADESH HIGH COURT Validity of G.O. Ms. No. 503, Revenue (CT-II) Department, dated May 8, 2009, whereby rule 67 of the Andhra Pradesh Value Added Tax Rules, 2005 was amended challenged as being illegal, arbitrary, in violation of articles 14, 19(1)(g) and 265 of the Constitution of India, contrary to the industrial policy of the State Government in G.O. Ms. No. 108 dated May 20, 1996, and the final eligibility certificate issued to the petitioners. Held that:- Section 69(1) of the VAT Act has no application to tho... ... ...
1998 (12) TMI 579 - TAMIL NADU TAXATION SPECIAL TRIBUNAL The Tribunal upheld the constitutionality of Section 2(n)(v) of the TNGST Act, ruling that the levy of sales tax on goods supplied by clubs to their members is valid. The Tribunal also confirmed the applicability of the TNGST (Fourth Amendment Act 28 of 1984) and related G.O.P. to clubs. It held that clubs, whether incorporated or unincorporated, must register as dealers under the TNGST Act. Additionally, the Tribunal determined that all clubs, regardless of their incorporation status, are liable for sales tax on goods supplied to members under Sections 2(n)(v) and 2(n)(vi) of the Act.
2024 (4) TMI 763 - KERALA HIGH COURT Classification of goods - rate of tax - Classic Malabar Parota - Whole Wheat Malabar Parota - classifiable under Chapter Heading 1905 or same are to be covered under Chapter Heading 2106- exemption from payment of GST in terms of entry No. 97 of N/N. 2/2017 dated 28.06.2017 Central Tax/ SRO No. 361/2017 dated 30.06.2017 - HELD THAT:- The Explanatory Notes to HSN sub heading 1905 provides that the most common ingredients of the products of this Heading are cereal flours, leavens and salt but they... ... ...
2024 (1) TMI 1248 - DELHI HIGH COURT Profiteering - Constitutional validity of Section 171 of the Central Good and Services Tax Act, 2017 and Rules 122, 124, 126, 127, 129, 133 and 134 of the Central Good and Services Tax Rules, 2017 - legality of the notices proposing imposition or orders imposing penalty issued by the National Anti-Profiteering Authority (NAA) under Section 122 of the Act, 2017 read with Rule 133(3)(d) of the Rules, 2017 - Direction to pass on the commensurate benefit of reduction in the rate of tax or the Input ... ... ...
Key recent developments under GST – A bird’s eye view The article provides a comprehensive overview of recent updates in the Goods and Services Tax (GST) domain from September 1 to October 12, 2021. Key developments include legislative amendments, notifications, and circulars by the Central Board of Indirect Taxes and Customs (CBIC), judicial rulings from the Supreme Court and various High Courts, and advance rulings under GST. Notable updates include a proposed amendment to Section 50(3) of the CGST Act, mandatory Aadhaar authentication for refunds, and clarifications on intermediary services and export of services. The article also discusses significant court rulings on issues like input tax credit refunds and the scope of intermediary services.
2018 (4) TMI 585 - BOMBAY HIGH COURT Transitional credit - Transferring CENVAT credit u/s 174(1) and 174(3) of CGST Act, 2007 - validity of conditions imposed - transitional credit - right to aval the credit has already accrued under Rule 4(7) of the CENVAT Credit Rules, 2004 - argument is that the right to avail CENVAT credit is a matter of right accrued under the repealed Act, namely, the Central Excise Act, 1944. Once the right is accrued, the new enactment or repeal of the old Act cannot debar or disentitle the petitioner of th... ... ...
GST on Hotel industry The article examines the impact of the Goods and Services Tax (GST) on the hotel industry, detailing the tax rates applicable to various services such as room accommodation, food and beverage services, event hosting, and ancillary services. It outlines GST rates based on room tariffs and service types, noting that alcoholic beverages are exempt from GST and subject to local taxes. The article highlights the benefits of GST, such as administrative ease and clarity for consumers, while also addressing challenges like increased technological demands and costs. It compares India's GST rates with lower rates in other Asian countries, suggesting potential competitive disadvantages.
Minutes of the 10th GST Council Meeting held on 18 February 2017 The 10th GST Council meeting on February 18, 2017, chaired by the Union Finance Minister, addressed multiple agenda items, including confirming the minutes of the previous meeting and approving the Draft Compensation Law. Key discussions involved amendments to the Model GST Law, focusing on the administrative control of taxpayers, the definition of 'agriculturist', and provisions related to the GST Appellate Tribunal. The meeting also debated the power of the Comptroller and Auditor General and the composition levy ceiling. The next meeting was scheduled for March 4-5, 2017, to finalize the GST laws before presenting them to Parliament.
2017 (3) TMI 154 - KARNATAKA HIGH COURT Infringement of rights of citizens - marks quota for backward classes - Annual fees for licences for the persons belonging to Scheduled Caste/Scheduled Tribe - Clause 7-D in Rule 3 of the Karnataka Excise (Sale of Indian and Foreign Liquors) Rules, 1968 and the amendment made in Rule 8 - Held that: - when there is violation of Article 19(1)(g) of the Constitution, the State has to justify by acceptable evidence inevitable consequences or sufficient material that the restriction as sought to be i... ... ...
2016 (8) TMI 502 - DELHI HIGH COURT Constitutional validity of levy of service tax - Section 65 (105) (zzzzv) of the Finance Act 1994 (FA) whereby the provision to any person by a restaurant, by having the facility of air-conditioning in any part of its establishment serving food or beverage, including alcoholic beverages or both, in its premises has been made amenable to service tax. - constitutional validity of Section 65 (105) (zzzzw) of the FA whereby the provision by a hotel, inn, guest house, club or camp-site by whatever na... ... ...
Report on the Revenue Neutral Rate and Structure of Rates for the Goods and Services Tax (GST) India is on the verge of implementing the Goods and Services Tax (GST), a significant reform aiming to unify the country's complex tax system. The GST seeks to replace multiple indirect taxes with a single tax, simplifying compliance and administration. It is expected to enhance economic growth by reducing tax cascading, increasing investment, and fostering a unified market across states. The reform involves a constitutional amendment and requires broad political consensus. The GST will have a dual monitoring structure, improving compliance and reducing evasion. The proposed GST structure includes a revenue-neutral rate, exemptions, and a three-rate system to balance revenue needs and social equity.
2023 (12) TMI 890 - AUTHORITY FOR ADVANCE RULING, CHHATTISGARH Classification of supply of services - composite supply with principal supply of goods under the Third Contract - supply made by the Applicant under Fifth Contract - supply of services of transportation, freight and insurance under the Fifth Contract provided for the goods supplied - Business Support Services or not. HELD THAT:- Having arrived at the considered conclusion that the instant activity of the applicant of construction, erection and commissioning of the said 800 KV, 6000 MW HVDC termi... ... ...
2023 (6) TMI 250 - KARNATAKA HIGH COURT Constitutional validity of Section 37A of FEMA Act - order of the Competent Authority affirming seizure by the Authorised Officer - Seeking consequential prayers of quashment of seizure order u/s 37A(1) and confirmation order of such seizure under Section 37A(3) of the Act - reason for seizure was on the ground that the respondent/Directorate of Enforcement found during the course of investigation that no agreement or legal basis was available for remitting the money by the petitioner. Royalty w... ... ...
2022 (6) TMI 200 - ALLAHABAD HIGH COURT Levy of trade tax - service charge realized from the customers - Whether the Trade Tax Tribunal was legally justified in dismissingthe appeal in regard to the issue of levy of trade tax on the service charge realized from the customers when correct, factual and legal position was explained in the Written Argument? - HELD THAT:- The provisions of UP Trade Tax Act and the provisions of Tamil Nadu Sales Tax Act, are analogous. In view of the said fact, the order and judgement given in the case of M... ... ...
Minutes of the 39th GST Council Meeting held on 14th March, 2020 The 39th GST Council Meeting, chaired by the Finance Minister, covered various agenda items including updates on GST portal issues by Infosys, revenue position reviews, and recommendations from the Fitment and Law Committees. Key decisions included increasing GST on mobile phones to 18%, rationalizing GST on matches to 12%, and deferring the implementation of certain e-invoicing requirements. The Council also discussed the challenges of inverted tax structures in sectors like textiles and fertilizers, opting to address these in future meetings. Additionally, the Council agreed on measures to improve compliance, such as linking GSTR-1 and GSTR-3B filings and implementing Aadhaar-based authentication for new taxpayers.
|
