Login

Tax Management India. Com
Law and Practice : Digital eBook
Research is most exciting & rewarding

Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes

TMI - e-Newsletter TaxTMI Levy of GST - Royalty- seigniorage fee paid by the... TaxTMI Levy of Penalty u/s 129(3) of the Central Goods and... TaxTMI Levy of penalty - goods were undervalued - The High... TaxTMI Cancellation of GST Registration - Legal Validity... TaxTMI Control of income-tax authorities - U/s 118 -... TaxTMI Amendment to Regulation 3.1 of FEMA, Mode of... TaxTMI Securities and Exchange Board of India (Investment... TaxTMI Securities and Exchange Board of India (Research... TaxTMI Extinguishment of liability as per order of NCLT -... TaxTMI Violation of principles of natural justice -cryptic... TaxTMI Determination of time limit for filing of Appeal... TaxTMI Scope of SCN - impugned order proceeds on a... TaxTMI Eligibility for Input Tax Credit - Failure to... TaxTMI Levy of penalty @200% - e-way bill which was... TaxTMI Levy of interest and penalty - transition of amount... TaxTMI Latest Case-Laws TaxTMI Latest Notifications + Circulars TaxTMI GST Council Decisions TaxTMI

Follow us:

News

Home News News and Press Release Month 5 2013 2013 (5) This

← Previous Next →

Taxing Takeaway Eating Joints

3-5-2013

Contents

Prior to 01.04.2013, service tax was leviable on restaurants satisfying two conditions namely (i) the facility of air-conditioning or central heating in any part of the establishment, at any point of time during the year, and (ii) a license to serve alcoholic beverages. With effect from 01.04.2013, condition number (ii) stands deleted. Accordingly service tax is leviable to all restaurants satisfying condition (i).

This was stated by Minister of State for Finance, Shri Namo Narain Meena, in written reply to a question in the Lok Sabha today.

DSM/RS/rs

(Release ID :95540)

← Previous Next →

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

F: ITC of FY 2017-18 blocked

F: QUANTUM OF PENALTY UNDER THE IGST ACT

F: Penalty under Section 73(1) of CGST Act, 2017

C: Master Direction – Risk Management and Inter-Bank Dealings: Amendments

F: ONLINE SOFTWARE IMPORT DUTY CALCULATION REG

F: Input Tax Credit

F: iterest liability

F: gst rule 96(10)

H: Levy of maximum penalty - penalty imposed on the basis of technical er...

N: Rate of exchange of one unit of foreign currency equivalent to Indian ...

H: Benefit of exemption from GST - educational institution or not - The c...

H: Validity of assessment order - non-speaking assessment order - non-app...

C: Portfolio Managers - Facilitating ease in digital on-boarding process ...

H: Maintainability of appeal - appeal dismissed at the admission stage on...

H: Validity of reopening of assessment u/s 147 - The High Court analyzed ...

H: Reopening of assessment - reason to believe - The Court evaluates the ...

C: Framework for administration and supervision of Research Analysts and ...

H: Reopening of assessment - reasons for re-opening within or beyond 4 ye...

H: Validity of Re-assessment proceedings u/s 147 - Earlier the notice for...

H: Rectification of mistake u/s 154 - tax paid on more than one occasion,...

H: Validity of Assessment Order u/s 143(3) once the Resolution Plan is ap...

H: TDS u/s 194I - Transit Rent payable by the developer/ builder as Hards...

H: Validity of assessment made u/s 147 instead of u/s. 153C - Addition as...

H: Income deemed to accrue or arise in India - FTS/FIS - receipts pertain...

H: Disallowance of raw material consumption - rejection of the books of a...

C: Facilitating collective oversight of distributors for Portfolio Manage...

H: Disallowance u/s 14A r.w.r. 8D - no proper recording of satisfaction b...

A: Roving Judgements!

A: Assessee would be considered as electronic commerce operator when digi...

A: DISTINCTION BETWEEN DEATH OF PLAINTIFF AND DEFENDANT DURING PENDENCY O...