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Showing 1 to 20 of 205 Records Search Text: restaurant service abatement notification |
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| Articles (35) Case-Laws (116) Circulars (22) Forum (10) Forms (1) Highlights (2) Manuals (4) News (12) Notifications (3) |
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2019 (2) TMI 689 - CESTAT ALLAHABAD Non-payment of service tax on 40% value - abatement under notification availed - restaurant service - restriction imposed by provisions of Sub-rule (7) of Rule 4 of Cenvat Credit Rules, 2004 - Held that:- The issue covered by the decision in the case of COLLECTOR OF C. EX., ALLAHABAD VERSUS RAM SWARUP ELECTRICALS LTD. [2007 (5) TMI 116 - HIGH COURT , ALLAHABAD], where it was held that in respect of the availment of modvat credit there is no restriction during the impugned period - Since during t... ... ...
2019 (10) TMI 1149 - CESTAT BANGALORE CENVAT credit - period from 01/04/2008 to 30/04/2011 - demand confirmed alleging that the appellants are getting income from exempted services being accommodation income and restaurant income, both of which became taxable only w.e.f. 01/05/2011 and no reversal of CENVAT credit was made under Rule 6(3) of CCR - HELD THAT:- The appellant was not liable to pay service tax because the accommodation service and restaurant service became taxable only from 01/05/2011 and no CENVAT credit reversal was r... ... ...
2018 (12) TMI 249 - CESTAT ALLAHABAD Benefit of abatement - Mandap Keeper, Beauty Parlor, Internet Cafe, Business Auxiliary Service and Restaurant Service etc. - CENVAT Credit also availed by appellant but later reversed - benefit of abatement denied on the ground that CENVAT Credit availed - Held that:- The factual position that the assessee reversed the proportionate credit has not been rebutted by the Revenue by any evidence to the contrary. Legal issue i.e. as to whether such reversal would amount to non-availment of Cenvat cre... ... ...
2018 (1) TMI 1215 - CESTAT CHENNAI CENVAT credit - input services - rent-a-cab operator service - health club and fitness centre service - internet cafi service - dry cleaning service - Held that: - Rule 6 (5) as it stood during the relevant period states that credit is eligible on the services specified therein, if such services are not used exclusively for exempted services. Even if we consider that prior to 01.05.2011, the output services of short term accommodation services and restaurant services were not taxable services, t... ... ...
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.
2019 (7) TMI 1679 - CESTAT NEW DELHI CENVAT Credit - demand of service tax alongwith interest and penalty - restaurant services - short term accommodation services - contravention of Section 68 of Finance Act read with Rule 6 of Service Tax Rules 1994 read with Notification No. 1/2006-ST dated 1.3.2006 as amended by Notification No. 34/2011-ST dated 24.4.2011. Abatement as per Notification No. 1/2006-ST - proportionate credit - Rule 6(3D) of the Cenvat Credit Rules - HELD THAT:- The issue decided in their own case M/S THE OBEROI RA... ... ...
2024 (1) TMI 521 - CESTAT AHMEDABAD Nature of transaction - sale or service - whether the Appellant has correctly discharged full Service Tax on Hall Hire Charges, when full VAT stood paid on food sale component? - extended period of limitation - HELD THAT:- In the matter of M/S CHOKHI DHANI VERSUS THE PRINCIPAL COMMISSIONER CENTRAL EXCISE SERVICE TAX [ 2020 (1) TMI 675 - CESTAT NEW DELHI ], Tribunal has held that banquet and supply of food and beverages having been shown separately by different charges as banquet hall charges and... ... ...
2015 (3) TMI 748 - CESTAT NEW DELHI (LB) Works contract service - taxability of service component before 1.6.2007 - Larger Bench decision - whether components of a composite transaction amounting to supply of labour/rendition of service(s), under a works contract ought to be classified only under Section 65(105)(zzzza) of the Finance Act, 1994 (the Act) - inserted by the Finance Act, 2007, w.e.f 01-06-2007; or are also comprehended within the ambit of existing (as on 01-06-2007) taxable services such as Commercial or Industrial Constru... ... ...
Indirect Tax and Food Industry The article examines the impact of indirect taxes, particularly central excise and service tax, on the food industry. It explains how agricultural produce undergoes various processes before consumption, with some activities classified as manufacturing, thus subject to excise duty. The article details the service tax implications for activities related to agriculture and food services, including restaurants and catering. It highlights that certain agricultural services are exempt from service tax under the negative list, while food manufacturing in restaurants is subject to both excise and service taxes. The article also discusses tax exemptions and the calculation of service tax in various scenarios within the food industry.
2019 (7) TMI 774 - CESTAT NEW DELHI Abatement claim - short term accommodation services - restaurant services - appellant was alleged to have evaded an amount of Rs. 83,59,428/- during the period from October, 2013 to March, 2014 on the ground that since the appellant has availed the cenvat credit on input services, the benefit of abatement to Notification No. 26/2012 ST dated 20.06.2012 is not available to them - benefit was also denied on the basis of Rule 2C of Service Tax (Determination of Value) Rules, 2006 - HELD THAT:- The ... ... ...
Taxation of Services - An Education Guide. The press release discusses the evolution of service taxation in India, starting from its inception in 1994 with a modest collection of Rs 407 crore, to Rs 97,444 crore in 2011-12. The document highlights the challenges faced due to overlaps in service categories and the lack of clarity in definitions, leading to tax leakages and litigation. The 2012 budget introduced a new taxation system known as the Negative List, where all services are taxable unless specified otherwise. This guide aims to educate taxpayers and administrators about the new system, providing guidance notes on various topics such as service definition, taxability, exemptions, and valuation.
2011 (1) TMI 650 - CESTAT, NEW DELHI Demand - Mandap keeper service - Time limitation - cost of goods sold - exemption under notification no. 12/2003 - there was no sale involved in the Appellant’s transaction as Mandap keeper while serving their customers, for there is no sale of food and beverage as defined in section 2(h) of the Central Excise Act, 1944. When there is no sale of any materials or goods, the exemption under Notification No. 12/03-ST would not apply. This exemption notification is inapplicable to indivisible servic... ... ...
Claim of benefit of Abatement while availing Cenvat Credit - restaurant and short term accommodation services - the appellant has followed the proportionate method for availment of credit on common input services - the reversal of credit satisfies the requirement of non availment of credit laid down in the Notification No. 1/2006-ST - AT
2024 (4) TMI 397 - CESTAT HYDERABAD CENVAT Credit - Eligibility for benefit of Cenvat Credit on 16 specified services when they availed benefit of Notification No. 1/2006-ST dated 01.03.2006 - HELD THAT:- In the precedent orders passed by the Co-ordinate Bench (Hyderabad) of this Tribunal, in M/S LEMON TREE HOTEL (CYBER HILLS DEVELOPERS PVT. LTD.) , M/S FLEUR HOTELS PVT. LTD. VERSUS CC, CE, HYDERABAD-IV [ 2017 (7) TMI 799 - CESTAT HYDERABAD] where it was held that the issue availment of Cenvat credit on the input services which ar... ... ...
2018 (10) TMI 28 - CESTAT BANGALORE Reversal of CENVAT Credit - providing services at concessional rate of service tax / abatement - common input services used for providing taxable as well as exempt service - non-maintenance of separate records - Rule 6(3) of the CENVAT Credit Rules - Held that:- The appellant is not providing any exempted service because his case does not fall in the definition of exempted service. However, the appellants are only availing the benefit of abatement in respect of the accommodation service as per N... ... ...
2018 (5) TMI 1715 - CESTAT NEW DELHI Claim of benefit of Abatement while availing Cenvat Credit - restaurant and short term accommodation services - Held that:- The appellant does not deny the fact that they have availed the credit on input services. A part of the input services is exclusively used for provision of taxable services for which service tax is payable at full rate. Since such cenvat credit has been used only for payment of service tax on taxable service at full rate, there can be no objection to allow the same - the ap... ... ...
2016 (8) TMI 502 - DELHI HIGH COURT Constitutional validity of levy of service tax - Section 65 (105) (zzzzv) of the Finance Act 1994 (FA) whereby the provision to any person by a restaurant, by having the facility of air-conditioning in any part of its establishment serving food or beverage, including alcoholic beverages or both, in its premises has been made amenable to service tax. - constitutional validity of Section 65 (105) (zzzzw) of the FA whereby the provision by a hotel, inn, guest house, club or camp-site by whatever na... ... ...
Valuation. The valuation process for service tax under the new taxation regime based on a negative list. While the fundamental valuation approach remains unchanged, some modifications were made to align the valuation rules with the new system. Key changes include a unified scheme for works contract services under Rule 2A and a new Rule 2C for valuing services in food supply. The document details how to determine the value of taxable services, including services provided for monetary and non-monetary consideration, and addresses the inclusion or exclusion of costs in taxable value. It also discusses specific valuation rules for works contracts, money changing, and catering services, along with the implications of exemption notifications and compounding schemes.
AIR-CONDITIONED RESTAURANTS TO ATTRACT SERVICE TAX The Finance Act, 2011 imposes a service tax on air-conditioned restaurants licensed to serve alcoholic beverages, effective from May 1, 2011. This tax applies to services related to serving food and beverages, including alcohol. Establishments must have air conditioning at any time during the financial year to qualify. A 70% abatement is provided, excluding certain charges like ex gratia tips and local taxes. The tax targets high-end restaurants where service quality is significant, not merely food sales. Restaurants liable for this tax include those in multiplexes and shopping malls, among others.
2018 (11) TMI 1227 - CESTAT ALLAHABAD CENVAT Credit - construction of the Hotels - denial of credit on the ground that provision of services through the said Hotel was not possible till such time the construction of Hotel was not completed - Held that:- Hon’ble Andhra Pradesh High Court has held in the case of M/s Sai Sahmita Storages Pvt. Ltd. [2011 (2) TMI 400 - ANDHRA PRADESH HIGH COURT] that Cenvat credit availed during the construction is admissible for discharge of service tax liability after such constructed structure is used... ... ...
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