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2023 (10) TMI 886 - CESTAT MUMBAI Levy of service tax along with interest and penalties - sale and supply of food as well as beverages in the multiplex theatre premises - declared services or not - Constitutional validity of the provision introduced under Section 66E of the Finance Act, 1994 - vires of Rule 2C of the Service Tax (Determination of Value) Rules, 2006 - extended period of limitation. HELD THAT:- A bare reading of sub sub-section (i) and (ii) of Section 65B(44)(a) would clearly indicate that transfer of goods by way... ... ...
HOOKAH. WHETHER FOOD OR OTHER ARTICLE FOR HUMAN CONSUMPTION HOOKAH. The discussion revolves around the classification of hookah under the Goods and Services Tax (GST) regime in India. The primary issue is whether hookah should be taxed as a "food or any other article for human consumption" at a reduced GST rate of 5% or as a tobacco product subject to 28% GST plus 72% Cess. The debate includes perspectives from various experts who argue that hookah, being a tobacco product, should not be categorized under the concessional GST rate meant for food items. Conversely, some argue that hookah services provided in restaurants are part of a composite supply, which includes ambiance and service, thereby qualifying for the 5% GST rate. The discussion also references legal principles and past court judgments to support differing viewpoints.
2022 (7) TMI 34 - NATIONAL ANTI-PROFITEERING AUTHORITY The NAA ruled against a company that failed to pass on GST rate reduction benefits to consumers, determining profiteered amount of Rs. 1,86,39,57,508/-. The Authority rejected all defenses including time-bar arguments, challenges to calculation methodology, claims about increased customs duty, and constitutional challenges. NAA held that Section 171 mandates commensurate price reductions as the only acceptable method of passing benefits, ruling that increased product quantity/grammage, post-supply discounts, or passing higher benefits on certain SKUs were not valid compliance methods. The company must reduce prices and deposit the profiteered amount with interest into Consumer Welfare Funds.
2022 (5) TMI 1359 - MADRAS HIGH COURT Constitutional validity of amendment - discrimination within the works contractors - discrimination between the dealers who purchase goods within the State and outside the State/country - Constitutional Validity of amendment introduced by Act 21 of 2007 retrospectively with effect from 01.01.2007 to Section 6 of the Tamil Nadu Value Added Tax Act, 2006 (Act 32 of 2006) - ultravires Articles 14, 19 (1) (g), 20, 301 and 304 (a) of the Constitution of India or not - constitutional validity of Secti... ... ...
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... ... ...
2021 (6) TMI 226 - MADRAS HIGH COURT Levy of service tax - food that is taken away or collected from restaurants or eateries, in parcels - consumption of the food and drink is not in the premises of the restaurant - HELD THAT:- Not all services rendered by restaurants in the sale of food and drink are taxable and it is only certain specified situations that attract tax. The sale of food and drink simplicitor, services of selection and purchase of ingredients, preparation of ingredients for cooking and the actual preparation of the ... ... ...
Minutes of the 30th GST Council Meeting held on 28th September 2018 The 30th GST Council Meeting, held via video conferencing on September 28, 2018, under the Union Finance Minister, covered various agenda items. Key discussions included confirmation of previous meeting minutes, ratification of Central Government notifications, and addressing IT grievances. Revenue positions and gaps were reviewed, highlighting shortfalls in several states. Kerala proposed a cess on SGST for flood rehabilitation, leading to a decision to form a GoM to examine the issue. Amendments to Rule 96 of CGST/SGST Rules were discussed, and IGST exemption for flood relief imports to Kerala was noted. The Council also approved FAQs on TCS and SOP for TDS.
2018 (4) TMI 318 - ITAT DELHI Disallowance of expenditure for not carrying out any business activity during the year - Held that:- Respectfully following the decision of the Hon’ble apex court in Vikram Cotton Mills case (1987 (12) TMI 1 - SUPREME Court), we find that merely because there was a temporary lull in the business for some period, it cannot be said that the assessee abandoned the business requiring them to reset up it again. The assessee’s claim of expenditure incurred during the period of temporary suspension of ... ... ...
Minutes of the 21st GST Council Meeting held on 09 September, 2017 The 21st GST Council Meeting, chaired by the Union Finance Minister, focused on various agenda items including confirmation of previous meeting minutes, GST implementation decisions, and nominations for the GST Network Board. Key discussions included extending the composition scheme deadline, exempting certain handicraft suppliers from registration, and adjusting tax rates on specific goods like tamarind, roasted gram, and idols. The Council also deliberated on the GST rate structure for handicrafts and compensation cess on motor vehicles. Additionally, they addressed IT challenges faced by GSTN, agreeing to extend return filing deadlines and form a Group of Ministers to oversee IT issues. The next meeting was scheduled for October 24, 2017.
New Composition Scheme for Restaurants and Halwais The Government of the National Capital Territory of Delhi introduced a new Composition Scheme for restaurant and halwai businesses under the DVAT Act, effective from April 1, 2016. Registered dealers with an annual turnover of up to Rs. 50 lakh can opt to pay a 5% composition tax. Dealers previously using a 1% composition tax were required to switch by filing specific forms by April 30, 2016. Failure to comply results in liability for standard tax rates and penalties. Authorities are instructed to ensure compliance and take action against non-compliant dealers.
2016 (6) TMI 476 - Supreme Court Doctrine of mutuality - Dealer - Liability to pay VAT / Sales Tax - Tribunal decided that Calcutta Club Limited, was not liable for payment of sales tax under the West Bengal Sales Tax Act, 1994 - sale of food and drinks to the permanent members - deeming fiction - Held that:- the controversy that has arisen in this case has to be authoritatively decided by a larger Bench in view of the law laid down in Cosmopolitan Club (2008 (9) TMI 540 - SUPREME COURT OF INDIA) and Fateh Maidan Club (1998 (9)... ... ...
2016 (4) TMI 1059 - DELHI HIGH COURT Levy of entertainment tax - Water sport activities offered by Polo Amusement - Polo amusement contended that levy of ET under the ET Act is conditional upon the activity being "amusement" where people are given admission to an entertainment as defined under Section 2(a) - Held that:- the charging provision, Section 6 (1) enacts that tax is to be levied and paid on all payments for admission to any entertainment. Section 2 (m)(iv), in the Court's opinion, covers the payment made by visitors to th... ... ...
VAT , Service Tax , SB Cess on Packing charges ? A query was raised about the applicability of VAT, Service Tax, and SB Cess on packing charges for food delivered from a restaurant in New Delhi. The response clarified that packing costs are part of the product cost and subject to VAT, Excise, Service Tax, and SB Cess. The vendor can claim VAT credit on packing materials. However, the levy of Service Tax on food delivery is contentious, as it is not explicitly covered under the Service Tax's Negative or Exemption List, prompting sellers to charge it to avoid potential revenue loss.
2015 (6) TMI 917 - MADRAS HIGH COURT Waiver of pre-deposit - Outdoor catering services - Service tax not paid on catering services in respect of the Mail/Express trains - Notification No.2/2006-ST dated 1.3.2006 - Held that:- In view of the different views taken by two Courts i.e. Delhi high court in the case of INDIAN RAILWAYS CATERING & TOURISM CORPORATION LTD Versus GOVT OF NCT OF DELHI & ORS [2010 (7) TMI 174 - HIGH COURT OF DELHI] , Kerala high court in the case of SAJ Flight Services Pvt. Ltd. V. Superintendent of Central Exc... ... ...
2014 (5) TMI 652 - CHHATTISGARH HIGH COURT Constitutional validity of section 66E(i) - Service tax on sale value of the food and drinks - facilities provided in a hotel including an air-conditioned, restaurant and a bar - Whether section 66E(i) of the 1994-Act is violative of Article 366 (29A)(f) of the Constitution - Held that:- Section 65B(44)(ii) of the 1994-Act shows that supply of goods that is deemed to be sale under Article 366(29A) is not included in service. - We are afraid, Article 366(29A)(f) of the Constitution does not indic... ... ...
2014 (3) TMI 732 - ANDHRA PRADESH HIGH COURT Validity of notifications issued by District Collectors, inviting applications for grant of licences for the relocated A-4 excise shops - whether arbitrary, illegal and contrary to the A.P. Excise (Grant of licence of selling by shops and conditions of licence) Rules, 2012 - Jurisdiction of the High Court - Held that:- Whether or not the undisposed A-4 shop should be relocated are matters of legislative or executive policy and this Court would not sit in judgment over the policy decisions of the... ... ...
2011 (9) TMI 180 - DELHI HIGH COURT Direct-to-home (DTH) service - Levy of entertainment tax or service tax - Legislative powers of State Govt - Broadcasting service falling within the meaning of taxable service under section 65(105)(zk) of the Finance Act, 1994 - It contended on behalf of the petitioners that Parliament alone has the exclusive power to tax DTH services and that the States do not have any power to tax the said service by any name called. - Held that:- The petitioners have provided the infrastructure for downlinkin... ... ...
1998 (12) TMI 592 - ALLAHABAD HIGH COURT The Court held that the supply of food and beverages by hotels and canteens constituted a service and not a sale before February 3, 1983. Thus, receipts from these transactions were not taxable under the U.P. Sales Tax Act for that period. The Tribunal's decisions were affirmed, and the revision petitions were rejected.
1989 (9) TMI 353 - WEST BENGAL TAXATION TRIBUNAL The Tribunal determined that the supply of food constituted a sale under the Forty-sixth Amendment, making it taxable under the Bengal Finance (Sales Tax) Act, 1941. However, the petitioner could be eligible for exemption under section 26A(2) if they could prove no tax was collected during a specific period. The Tribunal directed the assessing authority to revise assessments from 1972 onwards and dispose of pending assessments accordingly, with the petitioner given an opportunity to present their case. The interim order was lifted, and no costs were awarded.
1988 (3) TMI 417 - ORISSA HIGH COURT The court allowed the writ petitions, quashed the assessment orders, and remanded the cases to the Sales Tax Officer for reassessment. The assessing officer was directed to determine whether the petitioners' dominant object was service or sale and to assess sales tax accordingly. The court emphasized that if the petitioners sold food items in packets and parcels to outsiders, such turnover would be subject to sales tax. The judgment was a unanimous decision, with both judges concurring on allowing the writ petitions and remanding the cases for reassessment.
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