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2018 (2) TMI 232 - CESTAT CHENNAI The tribunal upheld the rejection of the appellant's refund claim for service tax paid under "Renting of Immovable Property Services." It was determined that the property, leased for hotel business activities, did not solely serve residential purposes and was subject to service tax for both business/commerce and accommodation sections. The tribunal emphasized that the entire property, including all sections, was taxable. Consequently, the appeal was dismissed due to lack of merit, affirming the correctness of the duty payment and the rejection of the refund claim.
GST SECTORAL SERIES - FAQ: Food Processing The GST Sectoral Series FAQ for Food Processing provides guidance on various GST-related queries. Businesses with multiple units in a state can opt for a single or separate registrations. Inter-state supply of semi-cooked food requires IGST payment. Transportation charges paid by the recipient are included in the supply value. Manufacturers can claim ITC on rental tax, and tax liability can be reduced for returned goods with credit notes. Cold drinks and ice cream in non-AC restaurants are taxed at 12%, and 18% in AC ones. Specific rules apply for ITC claims on stock and machinery during the GST transition. Branded and unbranded rice can be sold on one invoice, and registration is required for claiming ITC on branded rice. Tax invoices must detail HSN codes and tax amounts, with specific rules for restaurants and takeaway services.
2017 (11) TMI 314 - ITAT VISAKHAPATNAM The tribunal upheld the validity of the notice issued under section 153C of the Income Tax Act, finding it applicable to the assessee's partnership firm. However, it set aside the orders due to the incorrect invocation of section 153C without referencing seized material. The tribunal also validated the estimation of income based on loose sheets found during a survey, directing the assessing officer to calculate profits accordingly. Regarding depreciation, interest on partners' capital, and remuneration, deductions were allowed as per partnership deed provisions. The unexplained cash credit in the Pushkara capital account was upheld, emphasizing the requirement for tangible evidence to justify the source. The tribunal granted partial relief for the assessment year 2008-09, with specific adjustments mandated.
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.
2015 (4) TMI 324 - ITAT AHMEDABAD The Tribunal found that the Commissioner of Income Tax erred in assuming jurisdiction under Section 263 of the Income Tax Act, as the assessment order was not deemed erroneous or prejudicial to the interest of revenue. The Tribunal held that the Assessing Officer had conducted proper inquiries into the currency swap loss claimed by the assessee, and the order was passed after due consideration. Consequently, the Tribunal quashed the Commissioner's order and allowed the assessee's appeal.
Subject: Tax on 15 New Services to be effective from 16.7.2001- Instructions regarding. The circular outlines the implementation of service tax on 15 new services effective from July 16, 2001, as per the Finance Act, 2001. It details legislative amendments including the introduction of self-assessment procedures and changes in sections related to service tax rules. The circular specifies the responsibilities of the Assistant Commissioner/Deputy Commissioner of Central Excise in cases of under-assessment. Amendments to the Service Tax Rules, 1994, are also highlighted. The circular provides guidance on the scope of new taxable services, including scientific consultancy, photography, convention services, and others, with specific instructions for compliance and registration. Commissioners are instructed to issue trade notices to inform new assessees.
1994 (11) TMI 420 - ALLAHABAD HIGH COURT The impugned Ordinance, under the guise of luxury tax, was found to be void and ultra vires due to violations of Articles 14 and 301 of the Constitution. The Court held that the tax imposed was not a tax on sale or purchase of tobacco but a luxury tax on the supply of tobacco. Additionally, the Ordinance was deemed discriminatory and arbitrary in its classification and treatment of different types of tobacco. As a result, the writ petitions were allowed with costs.
1975 (1) TMI 82 - BOMBAY HIGH COURT The court agreed with the Tribunal's interpretation that "counter sales" at the respondent's hotel are covered by entry No. 14 of Schedule A to the Bombay Sales Tax Act, 1959, and are exempt from sales tax. The court emphasized the legislative intent to extend the exemption to food served for consumption outside the eating establishment. The applicant was directed to pay the costs of the reference to the respondent.
1965 (10) TMI 49 - GUJARAT HIGH COURT The court held that the exemption under entry 14 of Schedule A applies to sales of cooked food and non-alcoholic drinks served for consumption both at or immediately outside the eating establishment and at any other place outside the establishment. Consequently, the sales made by the applicants to A. V. Parekh Institute were exempt from tax. The court answered question (a) in the affirmative and question (b) in the negative, indicating that the sales were exempt from tax. The State was ordered to pay the costs of the reference to the applicants.
2024 (7) TMI 1390 - Supreme Court (LB) The judgment clarifies that royalty under Section 9 of the MMDR Act is a contractual consideration, not a tax. Entry 50 - List II permits States to tax mineral rights but is limited by Parliament's laws, particularly the MMDR Act. Entry 50 is subject to Entry 54 - List I, indicating a unique legislative power distribution. Mineral-bearing lands fall under Entry 49 - List II, allowing taxation based on mineral yield. Entry 50 - List II is specific to mineral rights and operates distinctly from Entry 49, which pertains to land taxes. The ruling emphasizes the non-overlapping nature of these entries.
2024 (5) TMI 1268 - ALLAHABAD HIGH COURT The Commercial Tax Tribunal determined that the franchise agreement in question constituted a non-exclusive license, not a transfer of the right to use goods. Consequently, the transaction is not subject to VAT under the UPVAT Act. The Tribunal dismissed the revision application, aligning with precedents that prevent overlapping taxation on services and goods.
GST on Food Items and Restaurants The Goods and Services Tax (GST) on restaurants varies based on their facilities and services. Non-air-conditioned restaurants incur a 5% GST, while air-conditioned ones and those serving alcohol are charged 18%. Outdoor catering also attracts a 5% GST. Initially, restaurants could claim an input tax credit, but this is now limited to those charging 18% GST. Common food items like fresh vegetables, unsweetened milk, and fresh meat have a nil GST rate, while processed or branded items incur rates from 5% to 18%. The GST simplified billing by replacing multiple taxes, though the impact on restaurant bills is minimal.
2023 (12) TMI 81 - CESTAT NEW DELHI The Tribunal ruled that service tax is not applicable on the sale of food items in packed form or by reheating in cinema halls, as these transactions do not involve an element of service. The Tribunal set aside the impugned order, determining that such sales are equivalent to takeaway food transactions. Consequently, the provisions of the Service Tax (Determination of Value) Rules, 2006, and issues of interest and penalty do not apply. The appeals were allowed. Order pronounced on 30th November, 2023.
2022 (11) TMI 137 - MADRAS HIGH COURT The Court held that the amounts collected were capitation fees, not voluntary donations, exchanged for securing admissions, violating public policy and the Income Tax Act. The donations were deemed capitation fees, evading taxes and regulations. The Court found the collections illegal, denying exemption under Section 11 of the Income Tax Act. The Assessees were directed to face assessment consequences, including cancellation of registration certificates. The Court urged governmental action against capitation fee collections in educational institutions, setting aside previous tribunal decisions.
2022 (5) TMI 1359 - MADRAS HIGH COURT The court upheld the constitutionality of the impugned Act, dismissing challenges based on Articles 19(1)(a), 19(1)(f) and (g), 21, and 31. It found that the restrictions on advertisements and the powers conferred by the Act are reasonable, necessary for public health, and within legislative competence. The court emphasized the presumption of constitutionality in legislative enactments, particularly in economic and regulatory matters, affirming that the Act's provisions do not violate constitutional rights.
2022 (3) TMI 329 - CESTAT AHMEDABAD The Tribunal ruled that the appellant's sale of packed food as take-away does not constitute a service liable for service tax. The activity was deemed as purely a sale of food, not involving any service portion. Citing precedents, including a Madras High Court decision, it was established that service tax applies only to services provided in air-conditioned restaurants with additional amenities, not to the sale of take-away food. Consequently, the Tribunal set aside the demand for service tax, interest, and penalties, allowing the appeal with consequential relief.
2020 (9) TMI 931 - MADRAS HIGH COURT The court held that Section 54(3)(ii) of the CGST Act does not violate Article 14, and limiting refunds to credit accumulated from input goods is a valid classification. The court found the amended Rule 89(5) of the CGST Rules to be in conformity with Section 54(3)(ii) and within the rule-making power under Section 164. The petitions challenging the constitutional validity of Section 54(3)(ii) and the validity of Rule 89(5) were dismissed, and all related petitions were closed with no costs awarded.
2020 (5) TMI 148 - Supreme Court The court clarified that co-operative banks fall under the legislative competence of the Parliament regarding banking activities. It held that co-operative banks are governed by the Banking Regulation Act, 1949, and are covered under the SARFAESI Act for recovery of dues. The court validated the inclusion of co-operative banks as 'banks' under the SARFAESI Act and upheld related amendments and notifications, ensuring regulatory uniformity with other banking institutions for efficient recovery processes and financial stability.
2019 (9) TMI 929 - BOMBAY HIGH COURT The Court determined that services provided by the Court Receiver are exempt from GST as they fall under "Services by any court or Tribunal." Payments made to the Receiver for damages or compensation for illegal occupation do not constitute a 'supply' and are not liable to GST. If GST applies, the liability can be discharged by the agent of the Court Receiver. In this case, no GST is payable on the royalty amount, and the modification adding GST was reversed. The Defendant is to pay monthly royalty to the Court Receiver without GST, with adjustments for any GST previously deposited.
2019 (8) TMI 1197 - ITAT NEW DELHI The Tribunal partially allowed the assessee's appeal, directing the deletion of adjustments on account of AMP expenses and marketing support services, as well as the adjustment for outstanding receivables. The Tribunal stressed the requirement for concrete evidence to establish the existence of international transactions before making transfer pricing adjustments, citing relevant Delhi High Court judgments.
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