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2019 (11) TMI 397 - APPELLATE AUTHORITY FOR ADVANCE RULING MAHARASHTRA Seeking advance ruling by suppressing vital facts - Matter was already under investigation by the DGGI - Classification of supply - Franchise agreement - investigations were inter-alia involving the very same issue of classification of activities of franchisees for subjecting the same to the levy of GST HELD THAT:- Sec. 98(2) provides that the application shall not be admitted where the question raised is already pending under any of the provisions of this act. The term any of the provisions of ... ... ...
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... ... ...
New Composition Scheme for Restaurants and Halwais @5% instead of 1% The Government of the National Capital Territory of Delhi has introduced a new composition scheme for certain food service businesses, such as restaurants and caterers, under the Delhi Value Added Tax Act, 2004. Eligible dealers with a turnover not exceeding fifty lakh rupees can opt to pay a 5% tax on their turnover instead of the previous 1%. Conditions include restrictions on interstate transactions, ineligibility for tax credit, and the requirement to retain original invoices. Dealers must apply using specified forms, and the scheme is effective from April 1, 2016. Non-compliance may result in reverting to standard tax obligations.
2023 (12) TMI 81 - CESTAT NEW DELHI Levy of service tax - supply of food and beverages at their counters provided in the cinema halls - whether the supply of food and beverage in the cinema complex falls within the definition of service and declared service in terms of Section 65B(44) and Section 66 E of the Act? - HELD THAT:- The provisions of section 65B (44) and 66E of the Finance Act, defining service and declared services having been clarified by the Circulars and interpreted in the various decisions, the material issue is no... ... ...
2019 (3) TMI 1436 - CESTAT HYDERABAD Classification of services - Business Auxiliary Service or not - Supply of bedrolls to Indian Railways and IRCTC - time limitation - Held that:- It is the case of the Revenue that such supply of bed rolls amount to supplying services to Indian Railways and IRCTC and the same is chargeable to service tax under the head of business auxiliary services. At the stage of adjudication and first appeal, the appellant contested their tax liability on this head. Ld. Counsel for the appellant fairly submit... ... ...
1988 (9) TMI 337 - KARNATAKA HIGH COURT The court upheld the validity of Section 2(t) of the Karnataka Sales Tax Act, as amended by Act 23 of 1983, and explanation (3A) to the definition of "sale." Additionally, the court found that the assessments for the periods prior to 7th September 1978 were valid, dismissing the petitioners' arguments challenging the taxation of food and drink sales during that time. Consequently, the writ petitions were dismissed.
1986 (1) TMI 362 - MADRAS HIGH COURT The Court held that the supply of food and drinks in restaurants during the relevant assessment years was not taxable under the Tamil Nadu General Sales Tax Act. The conditions imposed by G.O. Ms. No. 1187 were deemed discriminatory and unenforceable. The Court dismissed the tax cases, allowed the writ appeals, and granted the assessees the benefits of the waiver under G.O. Ms. No. 1187.
1985 (12) TMI 351 - PUNJAB AND HARYANA HIGH COURT The court dismissed the preliminary objection and held that the services provided by the petitioner's restaurant did not constitute a sale under the Punjab General Sales Tax Act. The court concluded that the services, including the service of eatables and beverages, were not subject to sales tax. The petition was allowed, and the sales tax notices were quashed.
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.
The Department of Trade and Taxes in Delhi has issued a circular clarifying the tax rate for "tea" sold as a ready-to-sip beverage in food joints and restaurants. This type of tea, whether hot or cold, is subject to a 12.5% VAT. It is distinct from items listed under entries 19 and 79 of the Third Schedule of the Delhi Value Added Tax Act, 2004. The circular is intended to address confusion within the trade sector regarding the taxability of such beverages. The directive has received approval from the Commissioner of Value Added Tax.
Minutes of the 4th GST Council Meeting held on 3-4 November 2016 The 4th GST Council meeting, chaired by the Union Finance Minister, discussed several key issues, including the confirmation of minutes from the previous meeting and the development of the GST portal. The Council focused on finalizing GST tax rates, proposing a multi-tier structure with rates of 5%, 12%, 18%, and 28%, and a cess for luxury and sin goods to fund state compensation. The meeting also addressed cross-empowerment for a single interface under GST, with discussions on the division of taxpayer administration between central and state governments. The Council deferred a decision on this matter, planning further discussions. The next meeting was scheduled for 24-25 November 2016.
1993 (4) TMI 290 - MADRAS HIGH COURT The court dismissed the writ petitions, ruling that the supply of food and drinks in hotels/restaurants is subject to sales tax under the Tamil Nadu General Sales Tax Act, 1959, as amended by the Forty-sixth Amendment to the Constitution. It was determined that there is no requirement for a separate charging section, and the entire turnover from such supply, including the service portion, can be taxed. Additionally, the cancellation of a notification does not revive an earlier notification granting total exemption.
2023 (2) TMI 783 - CESTAT NEW DELHI Invocation of extended period of limitation - non-payment of service tax - activity of take-away of food (take-away food items over the counter and not serving on the tables) - rent shared by the associated enterprise - privity of contract - composite services - period involved in the appeal is from April 2014 to June 2017 - HELD THAT:- The Circular dated 28.02.2011 issued by Ministry of Finance at the time when restaurant service was made taxable mentions that the levy was intended to be confin... ... ...
Minutes of the 27th GST Council Meeting held on 04th May, 2018 The 27th GST Council meeting, chaired by the Union Finance Minister, was held on May 4, 2018, via video conference. Key agenda items included ratification of previous meeting minutes, approval of notifications and circulars, revenue review, and changes in GSTN shareholding. Discussions also covered incentivizing digital payments, imposing a sugar cess, and reducing GST on ethanol. A new return filing system was proposed, emphasizing simplicity and phased implementation. The Council decided to set up a Group of Ministers to explore solutions for sugar industry challenges and approved a schedule for intra-state e-way bill implementation across states.
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.
2011 (3) TMI 546 - CESTAT, NEW DELHI Demand - The allegation against the Appellant is that though they were providing taxable services of Consulting engineers even during the period prior to 1-8-2003, they neither took service tax registration nor paid any service tax on the same - Time barred - whether a contract is a composite contract for sale of goods as well as providing of service, depends upon whether there is such intention in the contract and such intention has to be ascertained from the terms of the contract - A contract ... ... ...
1980 (9) TMI 251 - MADRAS HIGH COURT The Court allowed the petitioner to raise an additional ground based on a Supreme Court decision, arguing that the supply of food in the dealer's restaurant could not be considered a sale. The Court set aside the Tribunal's order on the assessment and penalty, remanding the matter for fresh disposal without reconsidering the penalty. The Court emphasized the importance of the Supreme Court's decision and allowed new points of law related to disputed turnover to be raised in revision petitions. The petitions were allowed with no order as to costs.
Minutes of the 37th GST Council Meeting held on 20th September, 2019 The 37th GST Council Meeting, chaired by the Union Finance Minister, discussed various GST-related issues. Key agenda items included the need for a consultative mechanism between the GST Council and the XV Finance Commission, confirmation of previous meeting minutes, and ratification of notifications and orders. The Council reviewed revenue positions, considered exemptions for small taxpayers, and discussed issues related to input tax credit, refund procedures, and e-way bills for gold. Amendments to GST laws, the implementation of a new return system, and linking GST registration with Aadhaar were also deliberated. The meeting concluded with decisions on rate changes and clarifications for goods and services, and updates on GSTN ownership changes.
2019 (8) TMI 1627 - ITAT DELHI Disallowance u/s 40(a)(ia) - non-deduction of tax at source on the payment paid to Dawa Enterprises - According to the AO payment to Dawa Enterprise is for works contract whereas according to the assessee contract is of supply of Chinese food and thus it is a contract for sale of goods and not works contract, which could become liable for tax deducted at source (TDS) under section 194C - HELD THAT:- As decided in own case relevant terms of the contract has already been incorporated above from wh... ... ...
2017 (12) TMI 1238 - DELHI HIGH COURT Vires of the second explanation to Section 2(m) of the Delhi Entertainment and Betting Tax Act - The GNCT of Delhi amended Section 2 (m) of the Entertainment Tax Act by adding two explanations and took the position that these provisions were clarificatory; the amendments were inserted on 1 October 2012 but brought into force with effect from 01 April 1998. These amendments are the subject matter of challenge in the present writ proceedings - FDCI challenges the impugned amendment to the Explanat... ... ...
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