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Minutes of the 29th GST Council Meeting held on 04th August 2018 The 29th GST Council Meeting, chaired by the Union Finance Minister, focused on addressing issues faced by the MSME sector under the GST regime. Key discussions included confirming the minutes of the previous meeting, addressing MSME concerns, and incentivizing digital payments. The Council decided to form a Group of Ministers (GoM) to examine MSME issues, with the Fitment, Law, and IT Committees tasked to report to the GoM. The Council also approved a pilot scheme for incentivizing digital payments via RuPay and BHIM, to be tested in select states. Additionally, the Council agreed to continue the current GST return filing system until March 2019 and withdrew a proposed amendment to Section 16(2) of the CGST Act, favoring MSMEs. The next meeting was scheduled for September 2018 in Goa.
2018 (4) TMI 987 - ITAT MUMBAI Addition u/s 40(a)(ia) - non deduction of TDS on the payments made to non banking finance companies towards interest on loans - Held that:- The provisions of tax deduction at source are applicable to the interest payments made to NBFCs as these companies are not excluded from the application of provisions of section 193 and 194 of the Act. However, in view of the 2nd proviso to section 40(a)(ia) of the Act, we are of the view that if the payees of the interest i.e. the above stated NBFCs have di... ... ...
Minutes of the 16th GST Council Meeting held on 11th June 2017 The 16th GST Council meeting on June 11, 2017, in New Delhi, chaired by the Finance Minister, focused on confirming minutes from the previous meeting, approving amendments to GST rules, and discussing rate adjustments based on industry representations. Key decisions included adopting revised minutes with changes, approving GST rules on accounts and records, and increasing the annual turnover threshold for the Composition scheme from Rs. 50 lakh to Rs. 75 lakh. The Council also approved certain exemptions and tax rates for services, including a 5% tax on job work services in textiles, diamond processing, and printing sectors. The next meeting was scheduled for June 18, 2017.
1996 (11) TMI 431 - RAJASTHAN TAXATION TRIBUNAL The Tribunal accepted the revision, holding that the Board's order could not decide the instant case. The order of the assessing authority dated December 27, 1983, was restored, confirming the tax assessment. The petition was allowed with no order as to costs.
1978 (12) TMI 157 - Supreme Court Whether the service of meals is or is not a sale? Whether on the facts of the present case a review is justified? Whether the judgment suffers from an error apparent on the face of the record? Held that:- Appeal dismissed. Review petition dismissed. No hesitation in saying that where food is supplied in an eating-house or restaurant, and it is established upon the facts that the substance of the transaction, evidenced by its dominant object, is a sale of food and the rendering of services is mer... ... ...
Minutes of the 47th Meeting of GST Council held on 28th & 29th June 2022 The 47th GST Council meeting, chaired by the Union Finance Minister, addressed several key issues, including the confirmation of previous meeting minutes, ratification of notifications, and consideration of recommendations from various committees. Discussions covered GST rate changes, exemption reviews, and correction of inverted duty structures. The Council also addressed refund claims, mandatory registration for suppliers using e-commerce platforms, and amendments to CGST rules. The meeting emphasized improving GST compliance through system reforms and discussed the feasibility of e-way bills for gold and precious stones. Additionally, the Council considered extending compensation to states post-GST implementation and reviewed reports from various Groups of Ministers.
Food Serving in Train - Service Tax The Delhi High Court addressed whether food services provided on trains should be subject to service tax or VAT. The court concluded that the supply of food and beverages on trains, which follows a fixed menu without passenger choice, constitutes a sale of goods rather than a service. Consequently, these transactions are not liable for service tax. The decision emphasized that the service element is minimal, involving only the heating and serving of pre-cooked food, distinguishing it from typical catering services subject to service tax.
2015 (6) TMI 379 - CESTAT NEW DELHI Waiver of pre deposit - outdoor catering service - tiffin food prepared in the appellants premises was supplied in boxes to the premises Shri Ramswaroop Memorial College of Engineering & Management, Lucknow - Held that:- Appellants prima facie fall under the scope of outdoor caterers as they provided service of supplying food (prepared at their premises) at a place other than their own. The judgement of Delhi High Court referred to by them, prima facie, does not seem to remain good law in the wa... ... ...
2010 (12) TMI 40 - CESTAT, NEW DELHI Promotion of logo – business auxiliary service (BAS) - the Agreement dated 30.3.1995 was entered into between Sahara Corporation and the appellants in order to promote business of Sahara Corporation by the appellants and accordingly, the business activity of Sahara Corporation in relation to housing and real estate projects was sought to be promoted and publicized by printing logo of Sahara Corporation on the air tickets, boarding passes, baggage tags and publicity materials and advertisement in... ... ...
Minutes of the 54th Meeting of the GST Council held on 09th September, 2024 The 54th GST Council meeting, chaired by the Union Finance Minister, addressed multiple agenda items, including confirmation of previous meeting minutes, ratification of government notifications, and recommendations from the Law and Fitment Committees. Key discussions included amendments to CGST Rules, clarifications on tax credits, and GST rates for various goods and services. The Council also reviewed the performance of GST-related bodies and discussed the integration of digital payment options. A pilot project for B2C e-invoicing was approved, and the Council agreed to form a GoM to examine the future of Compensation Cess. Issues related to IGST settlement and the GST Appellate Tribunal were also deliberated.
Minutes of the 43rd GST Council Meeting held on 28th May, 2021 The 43rd GST Council meeting, chaired by the Finance Minister, was held on May 28, 2021, in New Delhi. Key agenda items included confirmation of previous meeting minutes, ratification of notifications and circulars, and updates on GST implementation and revenue. The Council discussed issues related to GST laws, including late fee rationalization, annual return simplification, and GSTN-related matters. It also addressed COVID-19 relief measures, including potential tax reductions on medical supplies and the proposal for a COVID cess in Sikkim. Additionally, the Council reviewed the status of GST compensation and the constitution of new Groups of Ministers (GoMs) for specific issues. The meeting concluded with a decision to defer certain agenda items and form a GoM to address tax rate issues.
2021 (1) TMI 279 - ITAT DELHI TDS u/s 194C - Contractual receipts of goods under section 194 C by treating them as regular sale by suppliers - Revenue challenging the deletion stating that there is error in the finding of the Ld. CIT(A) inasmuch as it treated the payments not as contractual payments but as consideration for purchase of food and also in not sustaining the unverifiable miscellaneous expenses - HELD THAT:- CIT(A) found that a similar question had arisen in the case of the assessee in the previous assessment yea... ... ...
Minutes of the 31st GST Council Meeting held on 22nd December 2018 The 31st GST Council meeting on December 22, 2018, chaired by the Union Finance Minister, discussed various agenda items including confirmation of previous meeting minutes, ratification of notifications, and revenue reviews. Key decisions included extending deadlines for tax filings, discussions on revenue shortfalls, and proposals for rate reductions on specific goods and services. The Council agreed to constitute a Group of Ministers to analyze revenue issues and structural shortfalls. Proposals for a centralized Advance Ruling authority and composition schemes for small service providers were considered. The meeting concluded with plans to notify amendments and reconstitute committees.
2018 (6) TMI 1365 - CESTAT NEW DELHI Service or sale - sale of packed food to the airlines, on which VAT already discharged - whether the said activity amounts to Service and is liable to Service Tax or not? - Held that:- The invoice of the appellant is showing sale of food separately from the charges of other services rendered in addition to supply food. Apparently and admittedly, appellant is not serving the said food on board hence as far as supply of food is concerned property therein stands transferred the moment it is loaded ... ... ...
2014 (4) TMI 447 - BOMBAY HIGH COURT Constitutional validity of levy of service tax on service provided or to be provided to any person by a restaurant having the facility of airconditioning in any part of the establishment - Sub clause (zzzzv) of clause (105) of Section 65 - power of state government to levy Sales Tax / Value Added Tax (VAT) - Subclause (f) of Clause (29A) of Article 366 - Held that:- When the State imposes or levies the sales tax on goods, it is not charging or taxing the services, but sale thereof. The service t... ... ...
List of organisations who can claim refund - THE SIXTH SCHEDULE - (See Section 41) The Sixth Schedule of the Delhi Value Added Tax Act, 2004 outlines organizations eligible for VAT refunds. Part A lists diplomatic missions and consulates eligible for VAT refunds on official and personal purchases, with specific conditions and minimum invoice values for each country. Part B includes international organizations like the UN, WHO, and World Bank, also eligible for VAT refunds on official purchases. Specific conditions apply to each organization, such as minimum invoice values and exclusions on certain goods. Additionally, certain Indian organizations and projects are listed for VAT refunds under specific conditions and timeframes.
1997 (5) TMI 401 - ALLAHABAD HIGH COURT The Tribunal upheld the assessment that the supply of food and drinks by a dealer constituted the sale of goods rather than a service, based on the dominant object of the transaction. Citing the precedent set by the Supreme Court, the Tribunal's decision emphasized the importance of determining the nature of the activity to establish tax liability. The analysis considered various factors such as profit structure, service charges, and sales tax collection, ultimately concluding that the dealer's primary objective was the sale of goods. The revision petitions challenging this assessment were dismissed, highlighting the significance of evaluating the dominant object in transactions for tax classification purposes.
1990 (8) TMI 380 - ORISSA HIGH COURT The High Court affirmed the Tribunal's decision that the transactions were exigible to tax irrespective of tax realization. The Court emphasized that the dominant object of the transactions was the sale of food, as indicated by the pricing system, and cited relevant precedents to support this conclusion. The Court clarified that the exemption under section 6(2) of the Orissa Sales Tax Act, 1947, applies only to transactions involving both service and supply of food materials, not when the dominant object is the sale of food. The judgment upheld the taxing authority's finding that the transactions were subject to tax.
1986 (1) TMI 360 - ANDHRA PRADESH HIGH COURT The court upheld the constitutionality of Section 6 of the Constitution (Forty-sixth Amendment) Act, 1982, and the validity of Sections 6 and 38 of the Andhra Pradesh General Sales Tax (Amendment) Act, 1985. It ruled that the retrospective imposition of tax was reasonable, not arbitrary, and did not violate fundamental rights. The court dismissed the writ petitions, finding no substantial question of law of general importance warranting an appeal to the Supreme Court.
1985 (1) TMI 288 - ANDHRA PRADESH HIGH COURT The Court upheld the validity of the Constitution (Forty-sixth Amendment) Act, 1982, including section 6, which validated the levy and collection of sales tax on food and drinks. However, it clarified that the Amendment Act did not authorize future tax collection without further legislative action by the State, requiring an amendment to the State Sales Tax Act. The Court quashed provisional assessment orders for 1983-84, emphasizing the need for legislative amendment to levy tax on food and beverages from 2nd February 1983 onwards. The writ petitions were partly allowed on this issue.
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