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Showing 1 to 20 of 430 Records Search Text: vat restaurant food delhi |
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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.
2010 (7) TMI 174 - HIGH COURT OF DELHI Sales Tax - Providing food in trains is pure sale of goods - constitutional right of the State Government to levy VAT - Commissioner of Value Added Tax held that VAT was payable on the services provided on board the trains, since it amounted to sale within the meaning of Section 2(zc)(vii) of the Act. He also took the view that there were three transactions of sale, one from the licensee contractor to the petitioner, the second from the petitioner to the Railways and the third from the Railways ... ... ...
Clarification regarding changes made or proposed in Budget 2012-2013 The circular outlines changes in the Indian Budget 2012-2013 regarding service tax, focusing on simplifying tax processes and preparing for the Goods and Services Tax (GST). The service tax rate is restored to 12%, and a "Negative List" approach is introduced, taxing all services except those specifically exempted. The Place of Provision of Services Rules, 2012, are introduced to determine the location of service provision for tax purposes. The circular also details changes in valuation rules, Cenvat credit rules, and exemptions, aiming to streamline compliance and reduce litigation. The new rules will replace existing export and import service taxation rules.
Minutes of the 23rd GST Council Meeting held on 10 November 2017 The 23rd GST Council Meeting, chaired by the Union Finance Minister, was held on November 10, 2017, in Guwahati. Key discussions included confirming the minutes of the previous meeting, analyzing GST revenue for August to October 2017, and ratifying notifications and circulars issued by the Central Government. The Council deliberated on modifications to anti-profiteering rules, GST rates on various goods and services, and issues related to the GST Implementation Committee's decisions. Recommendations from the Group of Ministers on the composition and tax structure for restaurants were also considered. The Council agreed on several measures to simplify GST compliance, including extending return filing deadlines and addressing IT challenges in GST implementation.
2015 (3) TMI 748 - CESTAT NEW DELHI (LB) Works contract service - taxability of service component before 1.6.2007 - Larger Bench decision - whether components of a composite transaction amounting to supply of labour/rendition of service(s), under a works contract ought to be classified only under Section 65(105)(zzzza) of the Finance Act, 1994 (the Act) - inserted by the Finance Act, 2007, w.e.f 01-06-2007; or are also comprehended within the ambit of existing (as on 01-06-2007) taxable services such as Commercial or Industrial Constru... ... ...
2022 (2) TMI 140 - CESTAT NEW DELHI Taxability/non-taxability - business of sale of packed food and beverages on board the trains run by Indian Railways besides sale of packed food items/beverages at stalls at railway stations - unjust enrichment - applicability of the ruling of Hon ble Delhi High Court in INDIAN RAILWAYS CATERING AND TOURISM CORPORATION LTD. VERSUS GOVT OF NCT OF DELHI AND ORS [ 2010 (7) TMI 989 - DELHI HIGH COURT] - HELD THAT:- In the case of IRCTC they were supplying food under contract to the railways through ... ... ...
Minutes of the 45th Meeting of the GST Council held on 17th September, 2021 The 45th GST Council Meeting, held on September 17, 2021, in Lucknow, addressed various GST-related issues. Key discussions included the ratification of past meeting minutes, notifications, and circulars. The Council deliberated on Aadhaar authentication for taxpayers, export of services, and mechanisms for collecting late fees. Amendments to CGST rules were proposed for refund disbursements, interest on ineligible ITC, and tax refund procedures. The Council also discussed measures to tackle fake invoices and the applicability of GST on job work for liquor manufacturing. Additionally, the Council considered extending the National Anti-profiteering Authority's tenure and reviewed revenue positions and compensation scenarios post-June 2022. The meeting concluded with the approval of several recommendations and the formation of GoMs for further deliberations on specific issues.
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.
2000 (11) TMI 1065 - Supreme Court Transfer of property - Held that:- Appeal dismissed. In the present case, when a customer goes to a restaurant and orders food and in respect of which he pays the price indicated therein and the said food items are supplied to him, it would clearly be a case of transfer of property in goods to the customer. Whether the customer eats the entire or part of the dish or chooses not to eat at all would make no difference if he pays for the dishes supplied. The moment the dish is supplied and sale pri... ... ...
1980 (12) TMI 171 - DELHI HIGH COURT The Delhi High Court ruled that sales in a restaurant, including charges for food and services, are not taxable under the Sales Tax Act. The court emphasized the distinction between selling food and providing a service, stating that serving food in a restaurant is considered a service, not a sale. Therefore, the court held that receipts from special events and turnover for special receptions are exempt from sales tax if no food is taken away by customers. The court's decision aligned with a Supreme Court judgment on the nature of transactions in restaurants. The parties were responsible for their costs, and the reference was resolved accordingly.
2017 (5) TMI 999 - DELHI HIGH COURT Deemed Sale - Transfer of right to use - Franchise agreement - royalty - levy of VAT - DVAT authorities stated and took the position that royalty payments were liable to levy on the ground that they constituted consideration for the transfer of rights to use the trade mark “McDonald’s” - whether the royalty payable under the franchise agreements signed, is liable to sales tax or VAT under the Delhi Value Added Tax Act, 2004 and under the DSTRTUG Act, 2002? - Whether the Tribunal was right in hol... ... ...
Minutes of the 22nd GST Council Meeting held on 6 October 2017 The 22nd GST Council Meeting, chaired by the Union Finance Minister, addressed various GST-related issues on October 6, 2017, in New Delhi. Key agenda items included confirming the minutes of the previous meeting, discussing GST implementation challenges, and reviewing revenue collections. The Council proposed increasing the turnover threshold for the Composition scheme to Rs. 1 crore and recommended quarterly return filing for small taxpayers. It also suggested suspending the reverse charge mechanism under Section 9(4) until March 31, 2018, and discussed the operationalization of the e-Way bill. The Council approved several tax rate adjustments and exemptions, including relief measures for exporters and small taxpayers.
1978 (9) TMI 154 - Supreme Court Whether the supply of meals by the petitioner to the residents, who pay a single all-inclusive charge for all services in the hotel, including board, if they desire to partake of it, without entitling them to a rebate, if they miss it, is taxable under the Bengal Finance (Sales Tax) Act, 1941, as extended to the Union Territory of Delhi? Whether the service of meals to casual visitors in the restaurant is taxable as sale when the charges are lump sum per meal or when they are calculated per dish... ... ...
2024 (1) TMI 521 - CESTAT AHMEDABAD Nature of transaction - sale or service - whether the Appellant has correctly discharged full Service Tax on Hall Hire Charges, when full VAT stood paid on food sale component? - extended period of limitation - HELD THAT:- In the matter of M/S CHOKHI DHANI VERSUS THE PRINCIPAL COMMISSIONER CENTRAL EXCISE SERVICE TAX [ 2020 (1) TMI 675 - CESTAT NEW DELHI ], Tribunal has held that banquet and supply of food and beverages having been shown separately by different charges as banquet hall charges and... ... ...
2004 (7) TMI 620 - DELHI HIGH COURT The High Court concluded that a single application for reference of one question for multiple assessment periods was not necessary as no question of law arose from the Tribunal's judgment. In analyzing whether the activity of selling food-stuffs amounted to 'sale' for tax purposes, the Court determined that the selling of food-stuffs constituted a sale, distinguishing it from cases involving the provision of a package of services. The Court held the dealer liable for tax, considering the statutory obligation under the Factories Act to provide canteen facilities on a non-profit basis.
1980 (9) TMI 260 - ANDHRA PRADESH HIGH COURT The court held that the supply of food and drinks by restaurants to customers does not constitute a sale under the A.P. General Sales Tax Act. It emphasized that the service of meals and foodstuffs in restaurants is not taxable. The court applied the dominant object test to determine tax liability, stating that if the primary purpose is the sale of food, it is taxable. The burden of proof lies with the dealer to show that customers do not have the right to take away food. All existing assessment orders were set aside, and assessing authorities were directed to reassess cases based on these principles. The court allowed appeals to the Supreme Court on the taxability of foodstuffs but dismissed appeals on sales across the counter.
2010 (11) TMI 1130 - DELHI HIGH COURT The court allowed the application for condonation of delay, upheld the Tribunal's decision on the non-taxability of service charges, and confirmed the tax rate of 7% for mineral water and aerated drinks. The appeal was dismissed with no order as to costs.
2025 (3) TMI 1450 - CESTAT NEW DELHI The Tribunal concluded that the supply of food and beverages in cinema halls, specifically pre-packaged or reheated items, does not constitute a "service" under Sections 65B(44) and 66E of the Finance Act, 1994. Consequently, these transactions are not subject to service tax. The Tribunal set aside the impugned order, allowing the appeal, and emphasized that the primary purpose of cinema complexes is to screen movies, with the provision of food being incidental and not involving additional service elements. The decision aligns with previous judicial interpretations and the appellant's prior case.
2020 (12) TMI 487 - NATIONAL ANTI-PROFITEERING AUTHORITY Profiteering - Restaurant Services - benefit of reduction in the rate of tax not passed on - contravention of the provisions of Section 171 of the CGST Act, 2017 - penalty - HELD THAT:- The Respondent is a company registered under the Companies Act, 1956 and is engaged in the business of operating quick service restaurants under the brand name of Mcdonalds under a franchisee agreement with the multi-national company Mcdonalds India Private Limited. The Respondent is operating about 300 restauran... ... ...
Goods and GST Bill passed The discussion on the Goods and Services Tax (GST) Bill highlights its passage in the Rajya Sabha on August 3, 2016, and the subsequent debates and updates regarding its implementation. The GST aims to create a unified tax system by subsuming various indirect taxes. Key issues include the determination of tax rates, with a proposed revenue-neutral rate of 15-15.5% and a standard rate of 17-18%. The GST Council, led by the central finance minister and state finance ministers, is tasked with finalizing these rates. The discourse also covers the challenges of increased compliance, the need for IT infrastructure, and the impact on different sectors. The rollout target was initially set for April 1, 2017, but was later adjusted to July 1, 2017, to allow for smoother transition and preparation.
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