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1985 (1) TMI 278 - MADRAS HIGH COURT The court declared that the State Government and tax authorities could not recover sales tax based on item 150 from hotels approved by the Department of Tourism. All writ petitions were allowed, and the court granted a certificate for appeal to the Supreme Court under article 134A due to the substantial question of law involved and the pending writ petition on the same issue in the Supreme Court.
2024 (11) TMI 721 - CESTAT ALLAHABAD Service tax on the foods sold on counter/taken away - Adjudicating Authority held that sale of food over the counter is not service and, therefore, there is no ground to levy service tax on the same - HELD THAT:- As decided in M/s Bikanervala Foods Pvt. Ltd. 2024 (6) TMI 504 - CESTAT NEW DELHI] give rise to the issue of taxability of sale of food items through Take Away or Home Delivery , the activity is clearly of sale of food and does not involve any service element and, therefore, following t... ... ...
2024 (4) TMI 822 - CESTAT NEW DELHI Short payment of service tax - outdoor catering services - under-valuation of taxable services - in-flight catering services to International and Domestic airlines - bundled services - HELD THAT:- For an activity to be called as outdoor catering, there has to be the preparation of food, supply of food and serving of the food. Apparently and admittedly, the activity of the respondent herein is that they are providing/supplying food to various airlines alongwith the responsibility of packing and h... ... ...
2023 (11) TMI 1027 - CESTAT BANGALORE Classification of manufactured goods - Badam Milk Drink Ready to Drink - to be classified under 0401 11 as flavoured milk or under CETH 2202 9030? - HELD THAT:- It is found that with the introduction of 8-digit Classification Code, there is a specific entry for beverages containing milk, which was not there in the earlier Central Excise Tariff. Further Tarriff item 0401.11 flavoured milk whether sweetened or not put up in unit containers ordinarily is not anymore present under Chapter 04 after t... ... ...
2020 (6) TMI 573 - NATIONAL ANTI-PROFITEERING AUTHORITY Profiteering - supply of Refrigerator Whirlpool FP313D PROTTON ROY MIRROR - benefit of reduction in the rate of tax not passed on by way of commensurate reduction in price - contravention of Section 171 of the CGST Act, 2017 - Penalty - HELD THAT:- It is evident from the perusal of Sub-Section 171 (1), 171 (3A) and the Explanation attached to this Section that profiteering pertains to the amount of benefit which has been denied to the recipients by a registered person by not reducing the prices ... ... ...
2019 (3) TMI 438 - KERALA HIGH COURT Sale of goods or not? - deeming fiction - Whether the medicines supplied, implants carried out, the consumables used and surgical tools exclusively used in a particular procedure, as part of treatment of patients in a hospital, the price of which is recovered by way of bills from the patients are “sale of goods” as contemplated by the legislation levying such tax? - article 366(29A)(f) of the Constitution of India. Held that:- When the Constitution by a deeming fiction permitted only certain tra... ... ...
2019 (1) TMI 183 - CESTAT BANGALORE Classification of service - convention service or Hotel and Fitness Services - Further, the Revenue entertained a view that the appellants are engaged in providing the services under the category of ‘Convention Services’ and are evading the payment of service tax - Held that:- The appellant is running an international golf resort and star hotel with various facilities and these rooms are let-out to employees of corporates who pay room tariff and use facilities for outing and formal meetings. The... ... ...
2017 (10) TMI 428 - Supreme Court Levy of sales tax - Tobacco - there is a conflict between the Kothari Products [2000 (1) TMI 823 - SUPREME COURT OF INDIA] line of judgments and the Agra Belting Works [1987 (4) TMI 82 - SUPREME COURT OF INDIA] line of judgments, together with the aforesaid conundrum insofar as the doctrine of precedent qua this Court is concerned - Held that: - the Hon ble Chief Justice of India is requested to constitute an appropriate Bench in order to decide as to whether the Kothari Products [2000 (1) TMI 8... ... ...
Minutes of the 17th GST Council Meeting held on 18 June 2017 The 17th GST Council meeting, chaired by the Union Finance Minister, discussed several key agenda items. The Council confirmed the minutes of the previous meeting after incorporating amendments and comments from various state representatives. It approved draft GST rules for Advance Ruling, Appeals, Assessment, Audit, E-Way Bill, and Anti-profiteering, with some modifications. The Council deliberated on GST rate adjustments for specific items, including lotteries and shipping vessels, and resolved to tax state-run lotteries at 12% and state-authorized lotteries at 28% of face value. It also decided to exempt small daily transactions from reverse charge compliance and authorized 24 banks for GST collection. The Council discussed extending deadlines for filing GST returns to allow businesses to adapt to the new system and agreed on hotel room tax rates. The next meeting was scheduled for 30 June 2017 to coincide with the GST rollout event.
2017 (4) TMI 852 - CESTAT MUMBAI Tour Operator Service - business of organizing outbound tours - case of appellant is that the service tax is destination based consumption tax and should be levied at the location where the services are consumed or in other words where the services are used - case of Revenue is that the services of “Tour Operator” was placed in Rule 3(1) (ii) of Export of Service Rules, 2005. As such, till the time the tour operator is located within India service would be deemed who have been provided within In... ... ...
2016 (11) TMI 83 - DELHI HIGH COURT Vires of Rule 3 (2) (b) (ii) of the Delhi Tax on Luxury Rules, 1996 - bifurcation of consolidated bill amount - principle contained in Section (3) (5) of the Act - luxury tax “in respect of turnover of receipts for supply of food, drinks and goods such as cosmetics, medicines, nutritional supplements etc. on the sale of which the proprietor is liable to pay tax under the Delhi Value Added Tax Act, 2004” - Held that: - the revenue had suggested that there is a radical difference between the thres... ... ...
2015 (5) TMI 1047 - RAJASTHAN HIGH COURT Classification - Whether the ice-cream is a milk product as per appellant exempt under Salex Tax Act or not as per Revenue exiqible to tax - Held that:- ice-cream can certainly be said to be a product of a milk and certainly would be covered within the definition of a milk product, dahi (curd), khoa and cream. It is true that ice-cream as such is not mentioned anywhere but when ice cream is prepared basically by ingredient of milk and cream, I have no hesitation in holding that ice-cream would c... ... ...
Prescribes effective rate of duty on goods falling under chapter 1 to 96 The notification issued by the Ministry of Finance, Government of India, dated March 17, 2012, prescribes the effective excise duty rates for goods under chapters 1 to 96 of the Central Excise Tariff. It supersedes previous notifications from 2005 and 2006. The notification lists specific goods, their descriptions, and applicable duty rates, with many goods exempt from excise duty or subject to reduced rates. Conditions for exemptions include usage within specific industries or processes, compliance with procedural requirements, and restrictions on brand names. The notification was later superseded by Notification No. 11/2017, dated June 30, 2017.
2011 (6) TMI 178 - CESTAT, NEW DELHI Demand - Airport services - The undisputed facts in this case are assessees were running an establishment in the name of lounge within premises of Indira Gandhi International Airport, Delhi - It is seen that the said order clearly indicates that assessees herein were rendering the facility to the bona fide passengers of the airlines who produce lounge cards - It can be seen from the record and bills and invoices raised by the appellant on various airlines that the assessee has been billing airli... ... ...
2011 (4) TMI 1267 - Karnataka High Court Whether in the case of a catering contract, in particular outdoor catering, when the assessee has claimed in the invoices specifically the value of goods as well as the value of the services rendered and paid service tax on the service component, is it open to the sales tax authorities to levy sales tax on both the components, namely, the value of the goods and the value of services rendered? Held that:- The appeals are allowed. The impugned order passed by the learned single judge as well as th... ... ...
1986 (9) TMI 395 - ALLAHABAD HIGH COURT The court dismissed the writ petition, affirming the validity and applicability of the U.P. Sales Tax Act 25 of 1985 with retrospective effect from the commencement of the Forty-sixth Amendment Act. The judgment emphasized the legislative competence to enact laws retrospectively for tax laws and considered the impact of previous Supreme Court decisions on the interpretation of sales tax laws. Previous cases influenced the broadening of the definition of "sale," validating the legislative changes made by the U.P. Act 25 of 1985.
1983 (1) TMI 219 - PUNJAB AND HARYANA HIGH COURT The Punjab and Haryana High Court, through Justice Sukhdev Singh Kang, ruled in favor of restaurant owners in a case concerning the assessment of sales tax on food and drinks served in restaurants. The court found that the dominant object of the transactions was the provision of services rather than the sale of food, emphasizing the importance of factual determinations in distinguishing between service and sale for tax liability purposes. The court quashed the assessment orders and notices issued by the Assessing Authority, highlighting the burden of proof on the revenue department to establish sales in such transactions.
2025 (3) TMI 347 - DELHI HIGH COURT Duty leviable under Section 3 (7) of the CTA is independent of the impost created by Section 5 of the IGST or not - supply of service conferred that character by virtue of Schedule II of the CGST would remain unimpeded by the concept of import of goods as ordinarily understood or not - Levy of additional duty of customs over and above the IGST - HELD THAT:- An integrated tax on the import of services can only be imposed under Section 5 (1) of the IGST. A supply of service once so classified cann... ... ...
2024 (4) TMI 35 - CESTAT NEW DELHI Levy of service tax - bowling alley income - to be included in the Negative List under section 66D(j) of the Finance Act or not - scope of amusement facility - Extended period of limitation - HELD THAT:- Keeping in mind the definition of amusement facility under section 65B(9) of the Finance Act, what is included in the Negative List in the context of the present case is access to amusement facilities where fun or recreation is provided by means of bowling alley in amusement parks, amusement arc... ... ...
2024 (3) TMI 283 - CESTAT NEW DELHI Levy of service tax - Catering services - declared service or not - supply of meals and other food items by the respondent to the airlines - SCN dated 15.02.2017 for the period is from 01.07.2012 to March 2016 - HELD THAT:- It would be seen that section 65B (44) defines service to mean any activity carried out by a person for consideration, and includes a declared service, but shall not include, amongst others, an activity which constitutes merely such transfer, delivery or supply of any goods w... ... ...
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