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Clarification regarding changes made or proposed in Budget 2012-2013 The circular outlines changes in the Indian Budget 2012-2013 regarding service tax, focusing on simplifying tax processes and preparing for the Goods and Services Tax (GST). The service tax rate is restored to 12%, and a "Negative List" approach is introduced, taxing all services except those specifically exempted. The Place of Provision of Services Rules, 2012, are introduced to determine the location of service provision for tax purposes. The circular also details changes in valuation rules, Cenvat credit rules, and exemptions, aiming to streamline compliance and reduce litigation. The new rules will replace existing export and import service taxation rules.
2013 (3) TMI 121 - ITAT MUMBAI The Tribunal restored various issues to the AO for further examination, emphasizing the importance of detailed assessment and evidence substantiation by the assessee. It upheld the CIT(A)'s decisions on certain matters, finding them reasonable. The appeals were partially allowed for statistical purposes.
SERVICE TAX ON RESTAURANTS & HOTELS SERVICES In 2011, service tax was introduced for restaurants and hotels, effective from May 1. Restaurants with air-conditioning and a license to serve alcohol are taxed for serving food and beverages on-premises, excluding home delivery or pick-up services. Tax applies to 30% of the gross amount if certain credits are not claimed. For short-term accommodations, tax is levied if the declared tariff is Rs. 1,000 or more per day, applicable to stays under three months. The tax is on 50% of the gross amount if specific credits are not used. Exemptions and conditions have sparked discussions on their legal scrutiny and applicability.
2009 (10) TMI 870 - ANDHRA PRADESH HIGH COURT The court upheld the validity of tax levied on the sale of empty bottles at 4% under Section 4(3) read with item 90 of the Fourth Schedule. It clarified that empty bottles are considered packing material and not subject to the higher tax rate applicable to bottled liquor. The court affirmed that empty bottles qualify as "goods" under the Act and are eligible for input tax credit under certain conditions.
2009 (9) TMI 911 - CHHATTISGARH HIGH COURT The court upheld the constitutional validity of the Chhattisgarh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 ("the Act of 1976"), as well as the Entry Tax (Amendment) Act, 2001. It found the notifications issued under sections 3(2), 4A, and 10 of the Act of 1976 to be valid. The court dismissed the petitions seeking a refund of taxes collected under the Act, concluding that the taxes were legal and in compliance with the law. No costs were awarded in this matter.
2009 (3) TMI 1089 - DELHI HIGH COURT The court directed the respondent to investigate complaints of mismanagement and financial irregularities in IHF and take action as per guidelines. It upheld the validity of guidelines dated 14th August 2001, including tenure restrictions for office bearers. The court affirmed IHF's amenability to writ jurisdiction and clarified that non-statutory guidelines must be followed fairly. The court could not compel the government to legislate but emphasized the binding nature of the guidelines for NSF recognition and financial assistance.
2007 (11) TMI 75 - CESTAT, AHMEDABAD The Tribunal ruled in favor of the appellant, a minor port, determining that the services provided should be classified under "Port Services" rather than "Storage and Warehousing Services." It was held that the storage services were integral to port operations and should not be separately taxed. The Tribunal also found that the service tax liability on billed but unreceived amounts was not sustainable and required factual verification. The show cause notice timeliness issue was not extensively addressed, and the calculation of service tax liability was directed to be re-quantified on a cum-duty basis. The appeal was allowed with consequential relief granted to the appellant.
2007 (7) TMI 331 - ITAT BOMBAY-H The appeal was allowed, and the disallowance of Rs. 83,90,623 under section 40A(3) of the Income-tax Act was deleted. The Tribunal held that the cash purchases made by the assessee, a company engaged in the business of live birds, were in accordance with rule 6DD(f) of the Income-tax Rules, as payments were made to producers of poultry farming produce. The Tribunal emphasized the plain language of the rule and overturned the decision of the lower authorities, stating that no additional conditions beyond the statutory language should be inferred.
2005 (7) TMI 357 - HIGH COURT OF ANDHRA PRADESH The court held that the Tribunals under the 1993 Act have exclusive jurisdiction for recovery of debts due to co-operative banks, excluding the Registrar's jurisdiction under the 1964 Act. Legislative competence for banking matters lies with the Union under entry 45, List I, rendering state laws invalid in this context. Co-operative banks are deemed "banks" under the 1993 Act, affirming its applicability to them. Proceedings initiated under the 1964 Act for debt recovery by co-operative banks were declared null and void, emphasizing the exclusive jurisdiction of the Tribunals under the 1993 Act.
2002 (11) TMI 749 - MADRAS HIGH COURT The court dismissed all the writ petitions, upholding the imposition of interest from the date the tax became payable under Section 13(2) read with Rule 18 of the TNGST Act. It held that interest was automatic and absolute once the tax amount became due, rejecting arguments that payment before final assessment exempted them from interest. The court emphasized that court orders and retrospective legislation did not absolve petitioners from timely payment of taxes and interest, affirming their liability to pay tax from a specified date and interest for any defaults.
1996 (3) TMI 575 - ALLAHABAD HIGH COURT The court held that the reference was maintainable as per the law laid down in a previous case. It rejected the preliminary objections raised by the petitioners and allowed for reconsideration based on manifest errors or omissions in earlier judgments. The court also found the proviso to Section 3-A(1) of the Uttar Pradesh Entertainment & Betting Tax Act, 1979, to be valid and not discriminatory, concluding that it did not violate Article 14 of the Constitution. The matter was remitted to the Division Bench for further proceedings.
1996 (1) TMI 148 - ITAT BOMBAY The Tribunal determined that the food cost to sales ratio should be 40% for all years under consideration. The sustainable additions for suppressed sales were revised for the assessment years 1988-89, 1989-90, and 1990-91. The appeals by the department were dismissed, and the appeals by the assessee were partly allowed.
1981 (5) TMI 13 - DELHI High Court The court quashed the impugned order and directed approval for the agreement with the Nepal company. The case concerning the agreement with the Singapore company was remanded for further consideration. The court determined that the services provided by the petitioner-company were technical in nature, distinct from managerial services, and eligible for deductions under Section 80-O of the Income Tax Act, 1961. The petitioner's claim for approval under the provision related to providing industrial, commercial, or scientific knowledge was dismissed due to lack of evidence in the agreement. Each party was responsible for their own costs.
1968 (8) TMI 172 - GUJARAT HIGH COURT The opponent-society was found not to be a "dealer" under section 2(11) of the Bombay Sales Tax Act as its canteen activities lacked a profit motive. Consequently, the society was deemed not liable to pay tax during the period it held a registration certificate under section 22(5-A) of the Act. The opponent-society was absolved of tax liability, and the Commissioner was ordered to pay the costs of the reference to the assessee.
1945 (8) TMI 13 - BOMBAY HIGH COURT The Court held that Section 2(2)(xxiv) of the Defence of India Act and Rule 75A of the Defence of India Rules were ultra vires the Central Legislature. It found that the respondent had jurisdiction to issue the requisition order under Rule 75A. The requisition order was deemed illegal and void for breaching Section 15 of the Defence of India Act. The Court determined the petition under Section 45 of the Specific Relief Act to be maintainable, ordering the respondent to refrain from enforcing the requisition order and awarding costs to the petitioners.
The circular outlines a Standard Operating Procedure (SOP) for the Central Board of Indirect Taxes and Customs (CBIC) to enhance preventive vigilance during elections. It emphasizes coordination among CBIC field formations and other enforcement agencies to prevent the flow of suspicious cash, illicit liquor, drugs, and smuggled goods. Key measures include establishing control rooms, designating nodal officers, conducting road and warehouse checks, and monitoring goods and fuel movements. The SOP also mandates data sharing, intelligence gathering, and reporting of significant seizures to ensure free and fair elections. The directive stresses strict compliance and proactive measures to curb election-related malpractices.
2024 (5) TMI 1145 - JAMMU AND KASHMIR AND LADAKH HIGH COURT The Tribunal affirmed that the PTO can invoke Section 5 of the Jammu and Kashmir Motor Spirit and Diesel Oil (Taxation of Sales) Act, 2005 only for incomplete or incorrect returns. It highlighted the absence of provisions for escaped assessments, unlike the GST Act. The Tribunal also clarified that the Act mandates monthly assessments, rendering annual assessments invalid. Consequently, the PTO's reassessment after three years was deemed impermissible. The Tribunal's decision emphasized adherence to the Act's specific provisions, confirming that Section 5 is limited to addressing incomplete or incorrect returns, and assessments must be conducted monthly.
2023 (5) TMI 808 - CESTAT MUMBAI The Tribunal allowed the appeal, determining that cancellation charges should be considered part of 'Short-term Accommodation Services' and eligible for exemption under Notification No. 26/2012-ST. The classification of cancellation charges as 'Declared Service' under Section 66E(e) was rejected. However, the Tribunal upheld the invocation of the extended period of limitation and the imposition of penalties under Section 78 of the Finance Act, 1994. The appellant's request for cum-tax benefit was denied.
2022 (6) TMI 962 - KARNATAKA HIGH COURT The court upheld the constitutionality and validity of the levy of Basic Excise Duty and National Calamity Contingent Duty (NCCD) on tobacco and tobacco products post-GST regime. It allowed for the simultaneous levy of GST and excise duty under different constitutional provisions, emphasizing the independent nature of the levies and rejecting claims of violation of Article 14. The appeal was dismissed, affirming the legality of the levies in question.
2021 (12) TMI 320 - AUTHORITY FOR ADVANCE RULING, MADHYA PRADESH The authority ruled that GST is applicable on notice pay by an employee to the employer under clause 5(e) of Schedule II of the CGST Act. The recovery of Group Medical Insurance premiums from non-dependent parents and retired employees is also subject to GST. Canteen facilities provided to employees are taxable, and valuation should adhere to Rule 28. Additionally, GST applies to telephone charges recovered from employees. Input Tax Credit (ITC) is available for insurance premiums to the extent of further supply, not for canteen services, and for telephone charges. Free canteen services are taxable and should be valued according to Rule 28, with no ITC available for such services.
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