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
VAT - Highlights / Catch Notes

Home Highlights July 2016 Year 2016 This

Validity of levy of VAT on services provided at restaurant / ...


Court Rules Restaurants and Hotels Must Pay VAT on Liquor; No Exemption Like Liquor Shops or Wine Dealers.

July 29, 2016

Case Laws     VAT and Sales Tax     HC

Validity of levy of VAT on services provided at restaurant / hotels - Claim of exemption - In his submission, if exemption is available to liquor shop or wine dealer, there is no reason why the restaurant or hotel where liquor is being provided/sold would be deprived of the benefit of exemption. - Both the contentions rejected - HC

View Source

 


 

You may also like:

  1. Taxability of Selling of food items in the school / hostel - section 2(10) (d) of the VAT Act specifically refers to only a restaurant or eating house or a hotel but the...

  2. Input Tax Credit - failure to register as VAT dealer - Assessee applied for VAT registration only on 18.05.2007 i.e., long after the expiry of stipulated period....

  3. Liability for payment of customs duty on sale of excess liquor from the duty-free shop

  4. Valuation - inclusion of the turnover of liquor sold in the petitioner's hotel while computing taxable turnover - the petitioner is not required to include the turnover...

  5. Supply of liquor in the restaurant - exempt supply or not - As per Section 9(1) of CGST/TNGST Act, the supply of alcoholic liquor for human consumption, is a non-taxable...

  6. Rate of GST - Restaurant services - Restaurants in hotel premises having room tariff of less than ₹ 7500/- per unit per day will attract GST of 5% without ITC -...

  7. Levy of Interest - The respondent is not justified in levying interest from the original assessment year - In the case on hand, Rathna Residency is not the petitioner...

  8. Allowable expenditure u/s 37(1) - addition relating to form fees which was deposited for obtaining the wine shop through government - non-accepting the theory of...

  9. The HC held that registered dealers who discontinued business on June 30, 2017, with closing stock of unsold goods, were not entitled to carry forward unutilized Input...

  10. Refund claim - Renting of Immovable Property Services - for residential / accommodation purpose or otherwise - the Scheduled Property is rented out for running of Hotel,...

  11. Transitional credit - Unutilized amount of Advanced VAT paid - The court found that if the amount of advance tax paid under the VAT regime remained unutilized, it should...

  12. Disallowance being amount of State Value Added Tax (VAT) paid for earlier years - Deduction u/s 80IB claimed - Assessee became liable to pay VAT for earlier years - The...

  13. Rate of GST - restaurant services - the applicant restaurant is located in the same premises as JW Marriot Hotel having rooms with a tariff of seven thousand five...

  14. A legal challenge was raised regarding the requirement to pay the Social Welfare Surcharge (SWS) on imported goods when the basic customs and additional duty were...

  15. The adjudicating authority is bound to explain the alleged contraventions to the person proceeded against or their legal representatives. Rule 4(4) mandates...

 

Quick Updates:Latest Updates