Taxability of Sodexo Meal Vouchers - Paper based vouchers - ...

Sodexo meal vouchers not taxable under VAT and sales tax; fail test to be classified as 'goods'.

December 21, 2015

Case Laws VAT and Sales Tax SC

Taxability of Sodexo Meal Vouchers - Paper based vouchers - affiliates are bound to honour - appropriate test would be as to whether such vouchers can be traded and sold separately. The answer is in the negative. Therefore, this test of ascertaining the same to be 'goods' is not satisfied. - SC

View Source

← Previous Next →

Taxability of Sodexo Meal Vouchers - Paper based vouchers - ...

Sodexo meal vouchers not taxable under VAT and sales tax; fail test to be classified as 'goods'.

December 21, 2015

Case Laws VAT and Sales Tax SC

You may also like:

The petitioner is required to calculate taxable turnover by excluding turnover not subjected to tax, exempt goods, and labor/service charges for works contracts as per...

Meal voucher cannot be compared with credit/debit cards and cannot be called a payment system which is true for the debit/credit card - meal vouchers of the assessee...

Sales Tax / VAT - Himani Navratan Oil liable to tax as Ayurvedic medicament, not as Cosmetic

Vouchers are instruments representing value that facilitate supply of goods or services. They qualify as movable property and constitute 'goods' under GST laws. Trading...

Taxability of Sodexo Meal Vouchers - goods or not - consumability within the municipal limit is relevant or not - the said vouchers will fall in the category of printed...

Transfer of use of goods with retention of possession and effective control is taxable as Supply of Tangible Goods (STGU) under service tax, not VAT on deemed sale....

TDS u/s 194C - payments made by the assessee to its affiliates - Payment towards face value of the meal vouchers to the affiliates - The entire scheme relating to...

CBIC clarified that transactions in vouchers, whether recognized as pre-paid instruments by RBI or not, are neither supply of goods nor services. Trading of vouchers on...

The High Court considered the levy of VAT on a franchise of a trademark, analyzing whether the transfer of the right to use goods constituted a deemed sale. Citing a...

Service tax liability on sale of imported tally software was disputed. Appellant was a distributor marketing and installing the software on behalf of the seller holding...

Refund of SAD - Goods are liable for sales tax but only under certain conditions the Appellant-assessee can sell the goods without payment of sales tax. An exemption...

ST – repair & maintenance Service – sales tax / VAT paid on material – deduction allowed

Cash credit u/s 68 r.w.s. 115BBE - cash deposit during demonetization period - assessee's failure to maintain books of accounts u/s 44AD. Held that where exemption from...

The applicant purchases vouchers by paying consideration to the issuer and sells them to clients for consideration. The vouchers have value and ownership transferrable...

Applicability of GST - transactions of sale of vouchers - the vouchers traded by the Appellant are goods and not actionable claims - The supply of vouchers by the...

Quick Updates: