Home Highlights July 2019 Year 2019 This

You may also like:

1. Taxability/non-taxability - business of sale of packed food and beverages on board the trains run by Indian Railways besides sale of packed food items/beverages at...

2. Demand of service tax on amounts collected as penalties under various contracts - The petitioner argued that these amounts did not involve any value addition or service...

3. Outdoor catering service - in the case of restaurant, the customer's choice of food is limited to the menu card - Sales Tax have been paid on the sale of food items in...

4. Mandap Keeper Service - activity undertook undertook in their own party hall - value of service as well as the sale of food items shown separately in the invoices -...

5. Sale and supply of food as well as beverages in the multiplex theatre premises - declared services or not - having regard to the fact that validity of payment of Service...

6. Sale of space for advertisement service - Department is seeking to levy service tax on the amounts collected by appellant as advertisement tax - Not liable to service...

7. Demand of service tax from Cooperative Society - principle of mutuality - Consultancy service - no demand - HC

8. Service tax demand u/s 73A – sale of flats - collection of amount towards service tax but not as service tax - contingent liability – appellant took the precaution of...

9. Exemption from GST or not - Hostel facility which includes lodging and Boarding service - the applicant has stated in their application that they will charge below...

10. Classification of services - banking and other financial services or not - service of giving bank guarantee - The tribunal, while setting aside the demand, held that...

11. VAT on supply of cooked food in the restaurant - SC dismissed the SLP against the decision of HC wherein it was held that, where element of service has been so declared...

12. Nature of transaction - sale or service - Hall Hire Charges - full VAT stood paid on food sale component - The constraint of separate contract emphasized in impugned...

13. Demand of service tax - they are liable to pay the Service Tax on the amount collected by them as an advance prior to introduction of Service Tax liability on said services - AT

14. Service or sale - sale of packed food to the airlines - Since the appellant was simply supplying the food and was not serving the same to the passengers on board, it was...

15. Nature of activity - sale or service - packed food which is sold as take away - the food in packed form is sold either on the counter or through delivery boys to the...