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Showing 41 to 60 of 204 Records Search Text: restaurant service abatement notification |
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2019 (9) TMI 667 - CESTAT NEW DELHI The Tribunal partially allowed the appellant's appeal, exempting them from service tax for the period August 2008 to June 2012, permitting a 40% abatement from 01.07.2012, and remanding the issue of liability for letting out plant/machinery for re-determination. Penalties under Sections 77 and 78 were set aside, and the Department's cross-appeal for penalty enhancement was rejected.
Minutes of the 33rd GST Council Meeting held on 20th and 24th February 2019 The 33rd GST Council meeting, chaired by the Union Finance Minister, was held on 20th and 24th February 2019. Key discussions included the GST regime's impact on the real estate sector and the interim report on lottery by the Group of Ministers (GoM). The Council decided to reduce the GST rate on affordable housing to 1% and non-affordable housing to 5%, both without Input Tax Credit (ITC), effective from 1st April 2019. The definition of affordable housing was also revised. The GoM's recommendations on lottery were deferred for further discussion. The meeting highlighted the need for consensus and further deliberations on unresolved issues.
2017 (9) TMI 552 - CESTAT NEW DELHI The Tribunal allowed the appeal in favor of the appellant on 13.07.2017. The appellant successfully challenged a service tax demand and penalties based on two issues. Firstly, the denial of benefit under Notification No.1/2006-ST due to availing cenvat credit on inputs, which was subsequently reversed. Secondly, the liability of service tax on open-air restaurant services was contested, with the Tribunal ruling in favor of the appellant due to non-fulfillment of specified criteria under the Finance Act, 1994. The Tribunal found merit in the appellant's arguments, leading to the reversal of the impugned order.
Clarifications on various aspects of Swachh Bharat Cess The Central Government implemented the Swachh Bharat Cess (SB Cess) at 0.5% on all taxable services starting November 15, 2015, leading to various clarifications. The SB Cess is calculated on the abated value of services, with specific rules for different service categories like works contracts and catering. It is also applicable under the Reverse Charge Mechanism. Amendments to the Service Tax Rules provide an alternate rate calculation for certain services. The SB Cess is not part of the Cenvat Credit chain, and separate accounting codes are established for its payment. The Point of Taxation Rules determine the applicability of the SB Cess based on service provision and payment timelines.
EXEMPTION TO RESTAURANT SERVICES The article discusses the exemption of service tax on restaurant services, specifically focusing on the conditions under which restaurants are subject to this tax. Initially, restaurants with air-conditioning or central air-heating and a license to serve alcohol were taxed. However, since April 1, 2013, only those with air-conditioning or central air-heating are taxed, regardless of alcohol licenses. Non-air-conditioned establishments remain exempt. The article also covers temporary exemptions in Uttarakhand and clarifications issued by CBEC regarding service tax applicability in various scenarios. Legal challenges in Kerala and Bombay High Courts regarding the constitutional validity of such taxes are also highlighted.
2005 (3) TMI 766 - RAJASTHAN HIGH COURT The court held that Section 4A of the Rajasthan Sales Tax Act, 1994, and the related notification are ultra vires to the extent they impose tax on the first point sale based on the MRP. The measure of tax must be directly related to the actual sale transaction and not to a hypothetical future sale price. The petition was disposed of with no order as to costs, and the additional tax collected based on the invalid measure shall not be refunded but may be adjusted against future liabilities.
Krishi Kalyan Cess – Applicability & Open Issues The Krishi Kalyan Cess (KKC) is a 0.5% levy on the value of all taxable services, effective June 1, 2016, aimed at financing agricultural and farmer welfare initiatives. This cess increases the overall service tax rate from 14.5% to 15%. KKC is applicable under both the Reverse Charge Mechanism and Partial Reverse Charge Mechanism, but not on services exempt under the Negative List or specific notifications. Cenvat credit for KKC is available only to service providers. The article discusses the implications of KKC on ongoing transactions, clarifying its applicability, and providing guidance on tax planning under the new levy.
Budget 2012 and amendment in Service Tax The 2012 Budget introduced significant changes to India's service tax framework. The service tax rate was restored to 12%, with specific adjustments for sectors like life insurance, money changing, and works contracts. A new uniform ad-valorem levy replaced the dual tax structure for air transportation. The concept of a "Negative list" was introduced, exempting certain services from taxation. The Place of Provision of Services Rules, 2012, was proposed to replace existing export rules. Various valuation and Cenvat credit rules were revised, and a reverse charge mechanism was introduced. Penalty waivers and retrospective exemptions were also announced, alongside changes to the Point of Taxation Rules and Service Tax Rules.
2023 (12) TMI 909 - CESTAT CHENNAI The Tribunal upheld the Order-in-Original, dismissing the Department's appeal and concluding that the Respondent's restaurants were not liable for Service Tax under 'Restaurant Services' for the disputed period. The Tribunal found that the restaurants did not meet the criteria of having a licence to serve alcoholic beverages, as clarified in Circular No. 139/8/2011-TRU. Consequently, they were eligible for exemption under Notification No. 25/2012-ST. The Tribunal emphasized that Department Circulars are binding on Revenue authorities, affirming the impugned order and dismissing the appeal.
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.
2020 (6) TMI 573 - NATIONAL ANTI-PROFITEERING AUTHORITY The Respondent was found guilty of profiteering by not passing on the benefit of the GST rate reduction, resulting in a profiteered amount of Rs. 4,07,451. The Respondent was directed to reduce prices, deposit the profiteered amount along with interest in the Consumer Welfare Funds, and a show cause notice for penalty under Section 171(3A) was issued. Further investigation was ordered to ensure compliance with tax reduction benefits on other products.
2020 (7) TMI 384 - CESTAT CHANDIGARH The Tribunal classified the services received by the Appellant as Intellectual Property Right (IPR) services, not franchise services. Consequently, the Appellant was entitled to the benefit of the exemption Notification dated 10 September 2004, leading to the set aside of the demand for Service Tax and penalty imposed by the Commissioner. The Appeal was allowed in favor of the Appellant.
Minutes of the 14th GST Council Meeting held on 18 and 19 May 2017 The 14th GST Council Meeting, chaired by the Union Finance Minister, was held on 18-19 May 2017 in Srinagar. Key agenda items included confirming the minutes from the previous meeting, discussing interest rates for delayed tax payments and refunds, finalizing tax rates for collection at source, and approving amendments to draft GST rules. The Council also approved the fitment of goods and services into various tax rate slabs, with specific discussions on items like suji, dalia, and low-priced biscuits. Additionally, the Council addressed the constitution of project management teams and committees for GST rollout and discussed service tax exemptions and rates. The next meeting was scheduled for 3 June 2017 in New Delhi.
New Tax Audit - Indirect Tax Compliance The article discusses recent changes in tax audit requirements under Indian Income Tax law, focusing on indirect tax compliance. The amendments require auditors to provide additional disclosures and judgments, increasing their workload. Auditors must now verify indirect tax liabilities and report on compliance with various indirect tax laws, such as VAT, CST, Service Tax, Central Excise Duty, and others. The article highlights the importance of understanding indirect taxes to enhance client value and compliance, and it outlines potential errors and disputes in tax reporting. It also details changes in audit report forms, emphasizing the need for thorough documentation and verification.
Indirect Tax Impact - Tax Audit - AY 14-15 The article discusses the changes in tax audit requirements for the Assessment Year 2014-15, particularly focusing on indirect taxes. It highlights increased responsibilities for auditors due to additional disclosures and reporting requirements. The article outlines the impact of these changes on various indirect taxes, including VAT, CST, Service Tax, Central Excise Duty, and others. It emphasizes the need for auditors to understand indirect tax laws to provide value to clients and ensure compliance. The article also details potential errors and disputes in major taxes and provides a comparative analysis of changes in tax audit forms to enhance transparency and compliance.
Service Tax – Amendments through Notifications in Exemptions and Abatement Effective April 1, 2013, several changes are made to service tax exemptions. Exemptions for auxiliary educational services and renting property by educational institutes are removed. Copyright exemptions for films now apply only to cinema hall exhibitions. Non-air-conditioned restaurants no longer need an alcohol license for exemptions. Transportation exemptions are harmonized, excluding petroleum, postal, and household goods by rail or vessel, but allowing agricultural and defense items for goods transportation agencies. Exemptions for public vehicle parking and government aircraft maintenance are withdrawn. Charitable activity definitions change, reducing benefits for certain services. Construction abatement is reduced from 75% to 70% effective March 1, 2013.
2010 (7) TMI 174 - HIGH COURT OF DELHI The court determined that the food and beverages served on trains constituted a sale under the DVAT Act, with VAT payable on these services. It held that the transaction between the petitioner and Indian Railways was a sale of goods, not a service, and dismissed the petitions while upholding the Assessment and Determination Orders. The court allowed the petitioner to claim a refund of service tax paid and challenge any future service tax levies.
2009 (5) TMI 766 - CESTAT, BANGALORE The Tribunal upheld the Commissioner's decision, rejecting the revenue's appeal. It was held that Section 4A of the Central Excise Act, 1944 was not applicable as the goods were not intended for retail sale. The extended period of limitation was deemed inapplicable due to the department's prior knowledge of the transactions. The Tribunal referenced the Supreme Court's ruling in Jayanthi Food Processing Pvt. Ltd. v. Commr, emphasizing that Section 4A applies only when there is a legal obligation to declare retail sale prices on packages. Consequently, the revenue's appeal was dismissed.
2023 (10) TMI 886 - CESTAT MUMBAI The Tribunal partially allowed the appeals, setting aside penalties under Sections 76, 77, and 78, while confirming the duty, liability, and interest for the normal period in ST/86675/2018 and ST/86106/2019. The appeal in ST/86671/2018 was fully allowed, removing the personal penalty on the CFO. The Tribunal found no intent to evade tax by the Appellant, dismissing charges of suppression of facts. The constitutional validity of imposing Service Tax on deemed sales was questioned, and the applicability of VAT and Service Tax was clarified as mutually exclusive. Consequential relief was ordered.
2023 (2) TMI 783 - CESTAT NEW DELHI The Tribunal allowed the appeal, setting aside the order and concluding that no service tax was applicable to take-away food items or rent shared by the associated enterprise. The Tribunal determined that the preparation and packaging of food for take-away constitute sales, not restaurant services subject to service tax. Additionally, the consideration received for sharing rent with the associated enterprise was deemed not subject to service tax, as it was considered an internal cost-sharing arrangement without a service element. The Tribunal's decision was pronounced on 13.02.2023.
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