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Showing 61 to 80 of 204 Records Search Text: restaurant service abatement notification |
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Taxability/non-taxability - business of sale of packed food and beverages on board the trains run by Indian Railways besides sale of packed food items/beverages at stalls at railway stations - In the facts of the present case, no machinery provision was also there for bifurcation of the transaction into service portion and sale portion, for levy of service tax. Rule 2C was introduced in the Service Tax Determination of Valuation Rules, 2006 with effect from 1 July, 2012 vide Notification No. 24/2012-ST, which has provided for mode of bifurcation by allowing abatement for the sale portion in the case of service of food in a restaurant or in the course of outdoor catering. Even under Rule 2C, the activity of the respondent assessee is not covered. - there is no element of service involved - AT
2022 (2) TMI 140 - CESTAT NEW DELHI The Tribunal allowed the appeal by way of remand, directing the Commissioner (Appeals) to re-examine the issue of unjust enrichment and the eligibility of the refund claim. The respondent is to be given a reasonable opportunity to present evidence supporting their claim. The Commissioner (Appeals) is expected to pass a new order considering all aspects within three months from the respondent's appearance for the hearing. The appeal is thus allowed by way of remand.
Abatement entry no in case of Restaurent food A user inquired about the relevant notification entry number to claim a 60% abatement for serving food in air-conditioned premises. Respondents clarified that the service portion for such activities is specified under Rule 2C of the Service Tax (Determination of Value) Rules, 2006, which states the service portion is 40% of the total amount charged. The abatement is addressed under Notification No.26/12-ST, while Notification No.24/12-ST pertains to the service portion. The discussion highlighted the distinction between abatement and valuation, with participants expressing gratitude for the clarification provided.
Is AC applies to all the 3 types of Restaurant Services & about Cenvat The discussion addresses whether air conditioning (AC) requirements apply to three types of restaurant services: indoor, outdoor catering, and bundled services. It clarifies that AC conditions apply only to indoor services within establishments like restaurants or hotels. Exemptions exist for services provided in non-AC areas, as per specific notifications. Outdoor catering and bundled services do not require AC. Regarding Cenvat credit, if abatement is availed, credit for central excise duty is not allowed. However, credit for service tax on transportation and other services can be taken if they qualify as input services under Cenvat Credit Rules, 2004.
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.
2016 (12) TMI 598 - CESTAT MUMBAI The Tribunal allowed the appeal by M/s Lemon Tree Hotels Pvt. Ltd., permitting the utilization of pre-existing CENVAT credit for newly introduced services post-Notification No. 1/2006-ST. Relying on precedents like Archivista Engineering Projects Pvt. Ltd. and Bharat Heavy Electricals Ltd., the Tribunal held that taking credit for input services received before the notification, even if used afterward, was permissible. The Tribunal distinguished the case from Afcon Infrastructure Ltd. and set aside the denial of credit, emphasizing the applicability of previous decisions in allowing the appeal.
2014 (9) TMI 696 - CESTAT NEW DELHI The court ruled in favor of the petitioner, granting waiver of pre-deposit and staying further proceedings for the liability realization pending appeal disposal. The judgment centered on the interpretation of the agreement terms to determine the nature of services provided, classification under Business Auxiliary Service, and entitlement to abatement benefits. It concluded that the petitioner's activities did not align with Business Auxiliary Service criteria, considering their role as a licensee managing facilities at the premises. The denial of abatement under Notification No. 1/2006-S.T. was challenged, asserting entitlement due to the reversal of availed credits, supported by legal precedents.
2013 (11) TMI 1004 - DELHI HIGH COURT The court upheld the validity of service tax on the service component of composite contracts, dismissing the writ petitions. It clarified that the challenged notifications are optional and aim to tax only the service element, not goods or materials. Emphasizing the need to bifurcate service and goods components for taxation, the court referenced relevant judgments and affirmed the constitutional validity of service tax on composite contracts under the Finance Act, 1994.
Legislative changed made / proposed through Budget 2011 The circular outlines legislative changes proposed in the 2011 Budget concerning service tax, effective upon enactment. New services subject to tax include air-conditioned restaurants with liquor licenses and short-term accommodations. Existing services, such as authorized service stations, life insurance, and legal services, will see expanded definitions. Compliance mechanisms are revised to encourage voluntary compliance, with increased penalties for non-compliance. Changes in the Cenvat Credit Rules and Service Tax Rules are detailed, affecting input and input services definitions. Exemptions are granted for specific services, and amendments to export and import service rules are introduced. The circular emphasizes the importance of accurate compliance and provides contact information for further inquiries.
The CBEC Manual outlines the procedures for assessment, classification, valuation, provisional assessment, duty payment, and scrutiny under the Central Excise Rules, 2002. Assessment involves self-assessment by the assessee, with duty payable upon removal of goods. Classification determines the applicable duty rate based on the Central Excise Tariff Act, 1985. Valuation, crucial for ad valorem duties, is primarily based on transaction value, with specific rules for related parties and captive consumption. Provisional assessments are used when duty cannot be finalized at clearance. Duty payment is due monthly, with penalties for delays. Scrutiny ensures compliance, with officers verifying assessments and returns.
2024 (6) TMI 846 - CESTAT CHENNAI The Tribunal remanded the case to the Original Authority for de novo adjudication, as the appellant raised new legal issues concerning service tax exemption eligibility and the applicability of service tax versus VAT, which were not previously addressed. This decision ensures a comprehensive examination and adherence to principles of natural justice, requiring a speaking order within ninety days.
2022 (8) TMI 1512 - NATIONAL ANTI-PROFITEERING AUTHORITY The authority found the respondent in violation of Section 171(1) of the CGST Act, 2017 for not passing on the benefit of Input Tax Credit (ITC) to homebuyers. The respondent was directed to refund the profiteered amount of Rs. 1,96,69,483/- along with 18% interest to affected buyers. Additionally, a penalty under Section 171(3A) was imposed post-01.01.2020. The CGST/SGST Commissioner was tasked with ensuring compliance within four months, and the DGAP was instructed to investigate other projects for potential violations of Section 171.
2018 (7) TMI 432 - CESTAT HYDERABAD The Tribunal ruled in favor of the appellant, allowing abatement on the total value of services provided and determining that laundry services were not subject to service tax. The decision clarified the appellant's entitlement to abatement under Notification No. 1/2006-ST and emphasized the revenue's burden of proof in establishing taxable services. The Order-in-Appeal was set aside in favor of the appellant, providing clarity on the disputed issues.
SHORT TERM ACCOMODATION A hotel provides accommodation services with room tariffs both above and below Rs. 1,000. The service tax applies to short-term accommodations if the declared tariff is Rs. 1,000 or more. The declared tariff includes charges for amenities but excludes discounts. The cost of an extra bed is considered part of the accommodation service, making the taxable value Rs. 1,400 (room tariff plus extra bed). Meals and laundry charges, if billed separately, are not included in the declared tariff for service tax purposes. Laundry charges are not related to accommodation and are not taxable.
2022 (3) TMI 802 - CESTAT NEW DELHI The Tribunal set aside the order confirming a Cenvat Credit demand as it exceeded the scope of the Show Cause Notice. The appellant's reversal of the credit was acknowledged, rendering the demand contradictory and beyond the notice's purview. The appellant's non-compliance with Cenvat Credit Rules, specifically Rule 6, led to inadmissibility of the credit. The penalty imposed under Rule 15(2) was justified due to deliberate non-disclosure of material facts. The appeal was allowed based on these grounds.
Minutes of the 35th GST Council Meeting held on 21st June, 2019 The 35th GST Council Meeting, chaired by the Union Finance Minister, addressed various agenda items including data sharing guidelines with CAG, confirmation of previous meeting minutes, deemed ratification of government notifications, and decisions of the GST Implementation Committee. Key discussions involved reviewing the revenue position, proposed amendments in GST laws, and issues recommended by the Law and Fitment Committees. The Council deliberated on the creation of State and Area Benches of the GST Appellate Tribunal, introduction of an electronic invoicing system, and issues related to the National Anti-profiteering Authority. The meeting also covered recommendations on the use of RFID data for e-Way bill systems and waiver of interest on delayed user charges.
2018 (10) TMI 643 - CESTAT ALLAHABAD The Tribunal partially allowed the appellant-assessee's appeal, dismissing the Department's appeal. The appellant-assessee failed to disclose all taxable services provided in their ST-3 returns, specifically suppressing the correct value received from Mandap Keeper Service. The demand for service tax under Mandap Keeper Service was upheld, while the penalty under Section 76 of the Finance Act was set aside due to a reasonable cause. The extended period of limitation for tax demand was deemed invalid as no objections were raised during the audit, indicating no intentional suppression by the appellant-assessee.
2017 (4) TMI 900 - CESTAT NEW DELHI The Tribunal set aside the Commissioner's order denying abatement under Notification 1/2006-ST due to the appellant availing Cenvat credit on input services. Despite reversal of credits post-usage, the Tribunal held that the appellant's action qualified for abatement under the notification's strict conditions. Citing various High Court and Supreme Court judgments, the Tribunal emphasized the importance of strict interpretation of notification conditions. Ultimately, the Tribunal ruled in favor of the appellant, stating that denial of abatement was unjustified, supported by precedents from other High Courts, leading to the appeal's success.
2017 (2) TMI 1176 - CESTAT NEW DELHI The Tribunal held that the appellant was not liable to pay service tax under Business Auxiliary Service (BAS) for managing and operating hospitality and conference facilities. Additionally, the appellant was entitled to abatement under notification no. 1/06-ST for "Mandap Keeper Service" despite availing cenvat credit. The penalties imposed under Sections 76, 77, and 78 were set aside due to the findings. Consequently, the appeals were allowed, and the impugned orders were set aside as they were found not legally sustainable.
2017 (3) TMI 178 - CESTAT NEW DELHI The Tribunal dismissed the appellant's appeal regarding service tax liability on commercial coaching services, deduction of study materials from taxable value, eligibility for exemption under Notification 12/2003-ST, and service tax liability on franchise service. The Tribunal upheld the determination of differential service tax on franchise service, rejecting the appellant's plea for exclusion of costs. Additionally, the Tribunal found no merit in the appellant's argument regarding the time bar for service tax demand. Ultimately, the Tribunal allowed the Revenue's appeal and dismissed the appellant's appeal.
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