Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights May 2014 Year 2014 This

Constitutional validity of section 66E(i) - Service tax on sale ...


Court Upholds Service Tax on Food and Drinks in Hotels u/s 66E(i); States Urged to Consider Impact.

May 20, 2014

Case Laws     Service Tax     HC

Constitutional validity of section 66E(i) - Service tax on sale value of the food and drinks - facilities provided in a hotel - Decided against the assessee subject to recommendation to state governments - HC

View Source

 


 

You may also like:

  1. Rate of VAT - TNVAT - the trade mark registration is meant for the restaurant as well as the products manufactured by it and when the activity of service for providing...

  2. Levy of service tax - food that is ‘taken away’ or collected from restaurants or eateries, in parcels - Once processed and readied for delivery, the parcels are brought...

  3. The High Court upheld the constitutional validity of the Chhattisgarh Sthaniya Kshetra me Mal Ke Pravesh Par Kar Adhiniyam, 1976 (Local Body Tax or Entry Tax Act),...

  4. The applicant entered into an agreement with the Central Hospital, South Eastern Railway to provide catering services by running the in-house kitchen, for which the...

  5. Central Government exempts supply of goods falling under heading 2202 by Unit Run Canteen (URC) to authorized customers from entire Goods and Services Tax Compensation...

  6. Levy of serivce tax - right to use radio frequency - declared service or not - Undisputedly, the act of transferring radio frequencies now falls within ‘declared...

  7. The High Court held that since the nature of supply was intra-state in respective states, the tax liability shall be discharged individually in each state equivalent to...

  8. The case deals with the issue of whether the amount retained through forfeiture of earnest money/security deposits of contractors can be considered as consideration for...

  9. The GST Council approved formation of a GoM on restructuring Compensation Cess to examine revenue impacts on states post-GST implementation. Key points: Karnataka raised...

  10. Levy of service tax - tour operator service - It is the hotel that has provided the service of short-term accommodation to the customers, and the appellant has merely...

  11. CENVAT Credit - input services used for taxable as well as exempt services - Since the service provided to the state of J&K are not liable to service tax, as Section 64...

  12. Outdoor Catering service - supply of food made in the hotel to the client premises - No personalized service is involved - If one person goes to the premises of the...

  13. The High Court addressed various issues in a challenge to a final arbitration award u/s 34 of the Arbitration and Conciliation Act, 1996. The dispute involved deductions...

  14. Levy of service tax - Life Insurance Service - Renting of Immovable Property Service or not - On the taxability of life insurance service, the Tribunal determined that...

  15. HC upheld constitutional validity of service tax provisions under Finance Act 1994 sub-clauses (zzzzv) & (zzzzw) of clause 105, Sec. 65. Parliament's authority to...

 

Quick Updates:Latest Updates