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Showing 21 to 40 of 208 Records Search Text: abatement notification restaurant service |
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| Articles (35) Case-Laws (119) Circulars (22) Forum (10) Forms (1) Highlights (2) Manuals (4) News (12) Notifications (3) |
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2018 (11) TMI 1227 - CESTAT ALLAHABAD CENVAT Credit - construction of the Hotels - denial of credit on the ground that provision of services through the said Hotel was not possible till such time the construction of Hotel was not completed - Held that:- Hon’ble Andhra Pradesh High Court has held in the case of M/s Sai Sahmita Storages Pvt. Ltd. [2011 (2) TMI 400 - ANDHRA PRADESH HIGH COURT] that Cenvat credit availed during the construction is admissible for discharge of service tax liability after such constructed structure is used... ... ...
2017 (9) TMI 552 - CESTAT NEW DELHI N/N. 1/2006-ST - denial on the ground CENVAT credit in respect of various inputs and input services were availed by the appellant - Held that: - The fact is not under dispute that the credit so availed was reversed by the appellant suo moto and no proceedings were initiated for recovery of such credit. Thus, upon reversal of CENVAT credit on the input service, it has to be construed that no credit has at all been taken by the appellant. The Hon’ble Supreme Court in the case of Chanderpur Magnet ... ... ...
2017 (4) TMI 852 - CESTAT MUMBAI Tribunal analyzed taxability of tour operator services for outbound tours. Concluded that services provided in India are taxable under Section 65(105)(n) of Finance Act, despite being for international travel. Rejected export of services claim, finding most services planned and consumed domestically. Referred complex jurisdictional and definitional issues to larger bench for comprehensive interpretation.
PRE-BUDGET MEMORANDUM 2013-2014 - FICCI The pre-budget memorandum for 2013-2014 by FICCI outlines key economic and fiscal recommendations aimed at addressing India's economic challenges. It emphasizes the need for stable tax policies to boost investor confidence and suggests implementing committee reports on tax reforms. FICCI opposes the introduction of inheritance tax, citing potential negative impacts on capital generation. The memorandum stresses the importance of dispute resolution mechanisms, efficient tax refund processes, and the removal of double taxation on overseas dividends. It advocates for maintaining current import duties to protect domestic industries until comprehensive GST implementation and highlights the need for infrastructure development, including the introduction of GST, to stimulate economic growth.
SERVICE TAX ON RESTAURANT SERVICES The Finance Act, 2011, effective from May 1, 2011, imposed a service tax on air-conditioned restaurants with licenses to serve alcoholic beverages. This tax applies to services related to serving food and beverages, including alcoholic drinks. The law allows a 70% abatement on the gross amount charged, excluding sales of goods at MRP, home delivery charges, and tips. The Central Board of Excise and Customs clarified that the tax targets high-end restaurants where service is a significant component of the experience. Restaurants must pay service tax on 30% of the taxable value after claiming the abatement.
2010 (9) TMI 21 - CESTAT, NEW DELHI Deduction of cost of sales - notification no. 12/2003 - the appellant started availing benefit of such notification from March, 2005 and splitted bills relating to services rendered for use of Mandap Keeper and Catering of food and beverages served in the Mandap. - Held that: - the Appellant cannot claim that they are selling the food and drink, as the price charged for supply of food and drink is loaded with the value of various services and is in fact, the price for catering service, not for s... ... ...
2024 (6) TMI 625 - CESTAT CHENNAI Levy of service tax - Restaurant Service or not - activity rendered by the Appellant at its licenced bar - exemption under N/N. 25/2012-ST dated 20.06.2012 - HELD THAT:- As per the clarification issued vide Board s Circular No. 139/8/2011-TRU dated 10.05.2011, the Service Tax is liable to be paid on restaurants (i) having the facility of air-conditioning in any part of the establishment and (ii) which have a licence to serve alcoholic beverages. The usage of and in the above clarification makes ... ... ...
Recent Changes in Notifications, Circulars, Case laws- Analysis The article discusses recent changes in Indian service tax law during 2013-14, highlighting amendments through notifications, circulars, and case laws. It outlines the introduction of arrest powers for tax evasion exceeding INR 50 lakh, with specific conditions and procedures. Key notifications include exemptions for certain services and changes in definitions affecting tax liabilities. Circulars clarify tax applicability on activities like rice processing and services by Resident Welfare Associations. Important case laws address issues such as service tax on composite contracts, Cenvat credit utilization, and reimbursable expenses. The article emphasizes the need for assessees to stay updated to ensure compliance and avoid disputes.
Pre Budget 2013 - ICAI (Indirect tax) The pre-budget 2013 recommendations by ICAI focus on various aspects of indirect taxation, particularly service tax, CENVAT credit rules, central excise duty, and customs duty. Key suggestions include refining definitions to reduce litigation, expanding exemptions for certain services, and aligning service tax laws with international practices. The recommendations also propose procedural simplifications, such as increasing the basic exemption limit for small service providers and streamlining the process for refunds and credits. Additionally, ICAI suggests enhancing the accountability of tax collectors, improving training for departmental personnel, and introducing measures to reduce litigation and enhance revenue collection.
2014 (4) TMI 447 - BOMBAY HIGH COURT Constitutional validity of levy of service tax on service provided or to be provided to any person by a restaurant having the facility of airconditioning in any part of the establishment - Sub clause (zzzzv) of clause (105) of Section 65 - power of state government to levy Sales Tax / Value Added Tax (VAT) - Subclause (f) of Clause (29A) of Article 366 - Held that:- When the State imposes or levies the sales tax on goods, it is not charging or taxing the services, but sale thereof. The service t... ... ...
Goods and GST Bill passed The discussion on the Goods and Services Tax (GST) Bill highlights its passage in the Rajya Sabha on August 3, 2016, and the subsequent debates and updates regarding its implementation. The GST aims to create a unified tax system by subsuming various indirect taxes. Key issues include the determination of tax rates, with a proposed revenue-neutral rate of 15-15.5% and a standard rate of 17-18%. The GST Council, led by the central finance minister and state finance ministers, is tasked with finalizing these rates. The discourse also covers the challenges of increased compliance, the need for IT infrastructure, and the impact on different sectors. The rollout target was initially set for April 1, 2017, but was later adjusted to July 1, 2017, to allow for smoother transition and preparation.
2019 (4) TMI 184 - CESTAT AHMEDABAD Levy of service tax - Valuation - Mandap Keeper service - conference facility - demand of service tax, interest and imposition of penalties under Section 76 as well as 78 of the Finance Act, 1994 - Held that:- Tribunal in the case of Hotel Amarjit Pvt. Limited [2014 (4) TMI 920 - CESTAT MUMBAI] has settled the issue regarding liability of catering provided with Mandap Keeper service and held that the services rendered by the mandap keepers as a caterer would also be liable to service tax under t... ... ...
AIR-CONDITIONED RESTAURANTS TO ATTRACT SERVICE TAX The Finance Act, 2011 mandates service tax on services provided by air-conditioned restaurants with a license to serve alcoholic beverages, effective May 1, 2011. This applies to any establishment serving food or beverages, including alcohol, with air-conditioning at any time during the financial year. The tax is levied on 30% of the invoice value, after a 70% abatement for deemed sale of food and other costs. Exemptions include VAT, tips, and certain local taxes. Restaurants without air-conditioning or a liquor license are not subject to this tax.
2016 (12) TMI 598 - CESTAT MUMBAI Denial of CENVAT credit utilisation - benefit of abatement under N/N. 1/2006-ST dated 1.3.2006 was availed - Held that: - I find that identical issue has been decided by the Tribunal in the case of Archivista Engineering Projects Pvt. Ltd. [2015 (7) TMI 466 - CESTAT MUMBAI], where it was held that Appellant have rightly taken credit for the input services received and availed admittedly prior to 01.03.2006 although credit for the same have been taken on 01.04.2006, subsequent to coming into forc... ... ...
UNION BUDGET 2011 AND INDIRECT TAXATION- PART-II The Union Budget 2011 introduced significant changes in indirect taxation, specifically service tax. New taxable services include air-conditioned restaurants serving alcohol and short-term accommodations. The scope of existing services has expanded to cover a broader range of activities, such as life insurance management and legal consultancy. Several exemptions were introduced, including services related to international transport and specific government projects. Amendments to the Finance Act, 1994, and Service Tax Rules, 1994, aim to streamline tax processes and penalties. The Cenvat Credit Rules were also revised to clarify eligible inputs and services, aligning them with business needs and reducing ambiguities.
2023 (5) TMI 808 - CESTAT MUMBAI Levy of service tax - Room Charge Retention on cancellation of accommodation by their customers during the years 2012-13 to 2015-16 - Revenue contended that the amount retained was not for provision of Short-term Accommodation Service , as no service whatsoever has been provided by the appellant to the customers for the income so earned - Declared Service as per clause (e) of Section 66E of the Finance Act, 1994 or not - HELD THAT:- The amounts retained by the appellant from the advances receive... ... ...
2021 (6) TMI 226 - MADRAS HIGH COURT Levy of service tax - food that is taken away or collected from restaurants or eateries, in parcels - consumption of the food and drink is not in the premises of the restaurant - HELD THAT:- Not all services rendered by restaurants in the sale of food and drink are taxable and it is only certain specified situations that attract tax. The sale of food and drink simplicitor, services of selection and purchase of ingredients, preparation of ingredients for cooking and the actual preparation of the ... ... ...
2019 (9) TMI 667 - CESTAT NEW DELHI Renting of immovable property service - period August, 8/2008 to June, 6/2012 - eligibility for abatement of 40% in terms of notification no.26/2012 - service tax on letting out plant/machinery and fixtures to M/s. Mahindra Holidays Resorts India Ltd. - Supply of tangible goods service - extended period of limitation - penalty u/s 77 and 78 of FA. HELD THAT:- The facts are akin to the ruling in the case of M/S JAI MAHAL HOTELS PVT LTD VERSUS COMMISSIONER OF CENTRAL EXCISE [ 2014 (7) TMI 540 - CE... ... ...
Minutes of the 32nd GST Council Meeting held on 10th January 2019 The 32nd GST Council Meeting, chaired by the Union Finance Minister, discussed numerous agenda items, including confirmation of previous meeting minutes, ratification of government notifications, and decisions taken by the GST Implementation Committee. Key discussions involved proposals to boost the real estate sector through a composition scheme, rationalizing GST rates on lotteries, and addressing issues in the private security sector. The Council also reviewed amendments to the CGST Act and related laws, discussed the use of RFID data for e-Way bill enforcement, and considered the National Anti-profiteering Authority's quarterly report. The meeting concluded with the approval of recommendations from the Group of Ministers on revenue mobilization.
Krishi Kalyan Cess – FAQs The Krishi Kalyan Cess (KKC) was introduced by the government to fund agricultural and farmer welfare initiatives, effective June 1, 2016. It imposes a 0.5% levy on the value of all taxable services, raising the total service tax rate to 15%. The cess is credited to the Consolidated Fund of India and utilized as per parliamentary appropriation. KKC is not applicable to exempt services or those in the negative list. Input tax credit for KKC is available for service providers but not for manufacturers. The cess's implementation involves specific accounting codes and impacts campaigns like "Make in India" due to increased costs.
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