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New Composition Scheme for Restaurants and Halwais The Government of the National Capital Territory of Delhi has introduced a new composition scheme for restaurants and halwais, effective from April 1, 2016. Under this scheme, registered dealers with an annual turnover of up to Rs. 50 lakhs, selling items like cooked food and beverages, can opt to pay a 5% composition tax. Dealers transitioning from the previous scheme are not required to pay tax on opening stock, as these goods have already incurred VAT. However, they cannot claim Input Tax Credit (ITC) on closing stock as of March 31, 2016. Applications for the new scheme must be filed manually until further notice.
2014 (12) TMI 1222 - MADRAS HIGH COURT Sustainability of clarification issued - Held that:- under the provisions of the Tamil Nadu Value Added Tax Act, there is no power for the Commissioner to issue a clarification and it has been so held by the. Therefore, in light of the decision of division bench of Delhi High Court in the case of Anchor Electricals (P.) Ltd. v. Commissioner, Sales Tax [2014 (4) TMI 294 - DELHI HIGH COURT] which is pari materia to the present case, the clarification issued by the respondent is held to be not sust... ... ...
2011 (3) TMI 538 - CESTAT, NEW DELHI Demand - Consulting Engineer’s Service” and “Installation & Commissioning Service - there is clear intention in the contract for providing the services of designing & other technical assistance, erection, installation, commissioning, for consideration as mentioned in the contract - the consideration for designing and other technical assistance in cost centres A & B of each section and for erection, installation and testing & commissioning in cost centres D & E of each section - While with effect... ... ...
1991 (9) TMI 327 - ORISSA HIGH COURT The judgment clarified the taxability of supply of food in restaurants under the Orissa Sales Tax Act, 1947, in light of the Constitution (Forty-sixth Amendment) Act, 1982. It emphasized that the dominant object of the transaction, whether sale of food or provision of services, determines tax liability. The burden of proof lies on the assessee to demonstrate non-collection of tax, especially to claim exemption under section 6(2)(a) of the Amendment Act. The court held that transactions primarily involving the sale of food were taxable, and the assessing authority must ascertain the dominant object of each transaction.
1989 (11) TMI 294 - MADRAS HIGH COURT The Court allowed the Tribunal's discretion in admitting additional grounds for appeal, rejecting a rigid view. Exemption was granted based on a Supreme Court decision, but subsequent rulings required reassessment. The Forty-sixth Amendment did not apply to certain sales, preventing taxation. The Court clarified the impact of the Amendment on taxation laws, emphasizing that pending proceedings could be revisited if transactions were not taxable. The orders were set aside, and the cases were remitted to the Appellate Tribunal for reconsideration based on relevant legal principles.
2016 (8) TMI 717 - BOMBAY HIGH COURT Levy of service tax or sales tax - legislative competence - Subway franchise - scope of franchise agreement - Article 366 (29A) read with Item 54 of List II of constitutions of India - Held that:- The agreement between Subway and its franchisees is not a sale, but is in fact a bare permission to use. It is, therefore, subject only to service tax. In our opinion, the fact that the agreement between Subway and its franchisee is limited to the precise period of time stipulated in the agreement is v... ... ...
2011 (1) TMI 650 - CESTAT, NEW DELHI Demand - Mandap keeper service - Time limitation - cost of goods sold - exemption under notification no. 12/2003 - there was no sale involved in the Appellant’s transaction as Mandap keeper while serving their customers, for there is no sale of food and beverage as defined in section 2(h) of the Central Excise Act, 1944. When there is no sale of any materials or goods, the exemption under Notification No. 12/03-ST would not apply. This exemption notification is inapplicable to indivisible servic... ... ...
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... ... ...
2025 (1) TMI 516 - GUJARAT HIGH COURT Levy of goods and service tax - assignment of leasehold rights of the plot of land allotted on lease by Gujarat Industrial Development Corporation (GIDC) and building constructed thereon by the lessee or its successor (assignor) to a third party (assignee) on payment of lump-sum consideration considering the same as supply of service under the provisions of Central/State Goods and Service Tax Act, 2017 - whether the transfer/assignment of leasehold rights is a transaction of sale pertaining to i... ... ...
2024 (10) TMI 626 - CESTAT ALLAHABAD Demand of Service Tax made on the basis of tally data resumed by the department - cogent reasons have been provided for doubting the authenticity of the records or not - principles of natural justice - HELD THAT:- It appears that the appeal have been filed only by referring to the order in original and for the reason that the appellate authority has set aside the same. No specific reason has been stated as to why the findings recorded by the appellate authority are not tenable, except to effect ... ... ...
2020 (3) TMI 695 - NATIONAL ANTI-PROFITEERING AUTHORITY Profiteering - supplies made by the Patanjali Products- Kesh Kanti Hair Cleanser / Detergent Powder etc. - allegation that the benefit of reduction the rate of tax not passed on - contravention of section 171 of CGST Act - penalty - HELD THAT:- The profiteered amount is determined as Rs. 75,08,64,019/- as per the provisions of Rule 133 (1) of the above Rules as has been computed vide Revised Annexure-8 of the Report dated 06.01.2020. Accordingly, the Respondent is directed to reduce his prices c... ... ...
SERVICE TAX ON HOTELS AND RESTAURANTS – RECENT DELHI HIGH COURT JUDGMENT The Delhi High Court ruled on the service tax applicability concerning hotels and restaurants. Prior to July 1, 2012, short-term accommodations and air-conditioned restaurant services were subject to service tax under the Finance Act, 1994. Post-2012, a negative list regime was introduced, exempting certain services. The court upheld the validity of service tax on restaurant services but struck down the tax on short-term hotel accommodations, citing it as a luxury tax under state jurisdiction. The ruling emphasized the constitutional delineation of taxing powers between the Union and State, particularly regarding luxury and service taxes.
1990 (2) TMI 286 - MADRAS HIGH COURT The court upheld the constitutionality of G.O.P. No. 198, which exempted hotels/restaurants with a turnover below Rs. 10 lakhs from sales tax on food and drinks. It found the classification based on turnover reasonable and not in violation of Article 14. The court also affirmed the levy of sales tax on the supply of food and drinks in hotels/restaurants under the Tamil Nadu General Sales Tax Act, rejecting arguments against this levy. Additionally, the court deemed the classification of hotels based on turnover for tax purposes as valid and confirmed the legislative competence post the Constitution (Forty-sixth Amendment) Act, 1982. All writ petitions were dismissed without costs.
1984 (2) TMI 308 - ORISSA HIGH COURT The High Court directed the Tribunal to reconsider the case in light of legal principles to determine if sales in the workers' canteen primarily constituted a sale of food. Emphasizing the need to establish the dominant object of the transaction, the Court clarified that such sales would only be taxable if food sales were the primary purpose. The judgment underscored the importance of accurately assessing the nature of transactions to determine tax liability, providing clarity on taxing sales in specific contexts.
1983 (10) TMI 230 - ALLAHABAD HIGH COURT The court held that the assessees, restaurant owners, were liable to pay sales tax on their transactions of supplying foodstuffs to customers, as the dominant object was sales, not services. The court emphasized the impact of the Constitution (Forty-sixth Amendment) Act, broadening the definition of "tax on the sale or purchase of goods." While the Amendment Act did not apply to pre-Constitution laws like the U.P. Sales Tax Act, 1948, the court upheld the Tribunal's findings and remand orders. The revisions were dismissed, denying exemption based on the Supreme Court decision.
Minutes of the 50th Meeting of GST Council held on 11th July, 2023 The 50th GST Council meeting, chaired by the Union Finance Minister, was held on July 11, 2023, in New Delhi. Key discussions included ratification of notifications and circulars, amendments to GST rules, and recommendations from various committees. Notable decisions involved the implementation of e-way bills for gold movement, clarification on interest charges for IGST credit errors, and tax rates on certain goods and services. The Council also addressed issues related to online gaming, casinos, and horse racing, deciding on a 28% GST on full-face value. Proposals for GST Appellate Tribunal setup and state coordination committees were approved. The meeting concluded with a review of GST revenue and extensions for compliance deadlines in Manipur.
2018 (10) TMI 1865 - ITAT DELHI TDS u/s 194C - payment made by the assessee to M/s.Zen Chinese Foods for supply of chinese good was as per the terms of contract - Contractor and Contractee between the owner and the supplier as per terms of agreement in the name and style of FOOD SUPPLY ARRANGEMENT - HELD THAT:- Assessee had entered into an agreement viz., Food Supply Arrangement with M/s. Zen Chinese Food, whereas assessee was the owner of the restaurant and M/s. Zen Chinese Food was a supplier. The relevant terms of the contr... ... ...
FICCI-PRE-BUDGET-MEMORANDUM-2015-16 India's economic outlook improved in 2014-15, with GDP growth projected at 5.5-5.6%, up from below 5% in previous years. Inflation concerns eased, and the current account deficit was reduced. Export growth was steady, and foreign investment inflows increased significantly. The government introduced progressive policies to enhance the business environment, including infrastructure development, manufacturing support, and financial inclusion initiatives. The forthcoming budget aimed to boost demand and investments, with suggestions to extend investment allowances, support startups, and implement GST. The fiscal deficit was targeted to decrease, emphasizing revenue growth and efficient expenditure. The agriculture, chemicals, aviation, education, and healthcare sectors received specific recommendations for tax adjustments and policy reforms to support growth and competitiveness.
2025 (4) TMI 65 - DELHI HIGH COURT The Delhi HC upheld CCPA guidelines prohibiting mandatory service charges in hotels and restaurants. The court ruled that imposing service charges without consumer consent constitutes an unfair trade practice under the Consumer Protection Act, 2019. The judgment established that while establishments may suggest voluntary contributions for staff welfare, they cannot compel customers to pay additional charges beyond the displayed prices. The term "service charge" was deemed misleading as it suggests a government levy. Restaurants must now clearly inform customers that such charges are optional and use alternative terminology like "staff welfare fund."
2023 (6) TMI 1027 - ITAT DELHI Correct head of income - letting out of Hotel/Resort as running business - treatment of revenue receipts from operation of Hotel/Resort - Contract for managing the business from the said premises on a consideration of management license basis - No fixed consideration - addition qua revenue from House Property or business income - HELD THAT:- As in the agreement executed by Assessee with M/s Four Seasons, not a single term or condition reflects the essence of rent agreement. The Assessee had rece... ... ...
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