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1993 (2) TMI 147 - ITAT HYDERABAD-B Manufacture Or Processing Of Goods, Retrospective Operation, Sales Tax, Undistributed Profits... ... ...
1991 (2) TMI 380 - GUJARAT HIGH COURT The court upheld the validity of Section 15B of the Gujarat Sales Tax Act, 1969, as amended, finding it within the State Legislature's competence. It clarified that Section 15B does not impose consignment tax, excise duty, or user tax. Actions under the repealed Section 15B were deemed valid under the new provision, which has retrospective effect from April 1, 1986. The court dismissed challenges to the provision's constitutionality and ensured that past actions and taxes paid under the old Section 15B remain valid.
1985 (10) TMI 269 - RAJASTHAN HIGH COURT The court upheld the Board of Revenue's decision to set aside the tax on fruit juice sales in a case concerning the levy of sales tax on a dealer-assessee. The dispute centered on whether supplying food and drinks in a restaurant constituted a sale of goods. Relying on legal principles from the N.I. Caterers (India) case, the court determined that in this scenario, where customers consumed items on the premises without the right to take them away, no sale occurred. The court emphasized analyzing the nature of transactions to ascertain tax liability, ultimately dismissing the revision petition and affirming the Board's decision.
1982 (9) TMI 216 - KARNATAKA HIGH COURT The Karnataka High Court held that the Magistrate's reliance on section 32 of the Karnataka Sales Tax Act, 1957 was appropriate in a case involving the recovery of tax amounts from a restaurant. The court emphasized that the determination of taxable transactions rests with the taxing authority and not the Magistrate. It reiterated the Supreme Court's clarification that transactions primarily involving the sale of food in restaurants are taxable. The court dismissed the petitions challenging the tax recovery, stating that the Magistrate had no authority to intervene in tax matters and that challenging assessment orders through appropriate channels was the proper remedy.
2025 (3) TMI 347 - DELHI HIGH COURT Duty leviable under Section 3 (7) of the CTA is independent of the impost created by Section 5 of the IGST or not - supply of service conferred that character by virtue of Schedule II of the CGST would remain unimpeded by the concept of import of goods as ordinarily understood or not - Levy of additional duty of customs over and above the IGST - HELD THAT:- An integrated tax on the import of services can only be imposed under Section 5 (1) of the IGST. A supply of service once so classified cann... ... ...
FREQUENTLY ASKED QUESTIONS - GST The Goods and Services Tax (GST) is a destination-based tax on consumption of goods and services, levied at all stages from manufacture to final consumption, with tax credits available at previous stages. It subsumes various central and state taxes, including Central Excise Duty, Service Tax, and State VAT, among others. The GST Council recommends taxes to be subsumed and sets rates. GST is dual, with both the Centre and States levying it on a common tax base. Specific commodities like alcohol and certain petroleum products are excluded. The GST Network (GSTN) facilitates tax processes, while compliance and anti-profiteering measures ensure fair pricing. Special provisions exist for imports, exports, and e-commerce.
Minutes of the 22nd GST Council Meeting held on 6 October 2017 The 22nd GST Council Meeting, chaired by the Union Finance Minister, addressed various GST-related issues on October 6, 2017, in New Delhi. Key agenda items included confirming the minutes of the previous meeting, discussing GST implementation challenges, and reviewing revenue collections. The Council proposed increasing the turnover threshold for the Composition scheme to Rs. 1 crore and recommended quarterly return filing for small taxpayers. It also suggested suspending the reverse charge mechanism under Section 9(4) until March 31, 2018, and discussed the operationalization of the e-Way bill. The Council approved several tax rate adjustments and exemptions, including relief measures for exporters and small taxpayers.
Rates for supply of services under IGST Act The Government of India issued Notification No. 8/2017 on June 28, 2017, under the Integrated Goods and Services Tax (IGST) Act, 2017, specifying the tax rates for inter-State supply of services. The notification outlines various service categories, their corresponding IGST rates, and conditions for tax applicability. For construction services, specific provisions apply based on project type, commencement date, and tax options exercised by promoters. The notification mandates that 80% of input services should be sourced from registered suppliers, with specific conditions for input tax credit and reverse charge mechanisms. The notification also includes detailed explanations and conditions for various service sectors.
2010 (7) TMI 174 - HIGH COURT OF DELHI Sales Tax - Providing food in trains is pure sale of goods - constitutional right of the State Government to levy VAT - Commissioner of Value Added Tax held that VAT was payable on the services provided on board the trains, since it amounted to sale within the meaning of Section 2(zc)(vii) of the Act. He also took the view that there were three transactions of sale, one from the licensee contractor to the petitioner, the second from the petitioner to the Railways and the third from the Railways ... ... ...
2010 (5) TMI 46 - CESTAT, NEW DELHI - LB Turnkey Projects - Composite Contracts - Consulting Engineering Services - The moot question was "whether turnkey contract can be vivisected? - Whether service by way of "advice, consultancy or technical assistance" in the case of turnkey contract will attract service tax will have to be determined on the facts of the case? Held that: An entry incorporated to the Statute book w.e.f. 1.6.2007 (service tax on works contract) has nothing to do with the severance of the contract to segregate goods a... ... ...
2009 (10) TMI 651 - ITAT DELHI Business disallowance - Interest, etc., payable outside India, Transfer pricing - Computation of income from international transaction having regard to arm’s length price... ... ...
1991 (7) TMI 319 - GUJARAT HIGH COURT The court upheld the constitutionality of the Gujarat Sales Tax (Amendment) Act, 1985, and the validity of the Constitution (Forty-sixth Amendment) Act, 1982. The petitions challenging the taxation on transactions outside Gujarat, classification of plant and machinery, inclusion of interest and service charges in sale price, and retrospective application of tax on leases were dismissed. The court found the classifications under "specified sale" to have a rational basis, in line with Article 14. Ultimately, the court dismissed all petitions, ruling in favor of the legislative amendments and tax provisions.
2023 (8) TMI 102 - COMPETITION COMMISSION OF INDIA NAA investigated M/s Subway Systems India Pvt. Ltd. for potential profiteering under Section 171 of CGST Act, 2017. After examining royalty and advertisement charges, DGAP concluded the Respondent did not control franchisee pricing or retain input tax credit. SC ultimately dropped proceedings, finding no violation of anti-profiteering provisions.
Comparative insight into the amended CGST and IGST Acts applicable w.e.f. 01.02.2019 The article provides a detailed analysis of the amendments to the Central Goods and Services Tax (CGST) and Integrated Goods and Services Tax (IGST) Acts effective from February 1, 2019. Key changes include adjustments in definitions, such as 'adjudicating authority' and 'business', and modifications to the composition scheme, allowing higher thresholds and limited service supplies. Amendments also address input tax credit conditions, reverse charge mechanisms, and procedural changes for registration and returns. The article highlights the retrospective application of certain amendments, clarifies the treatment of supplies under Schedule III, and introduces provisions for joint and several liabilities for tax payments. The IGST amendments include changes to the place of supply rules, especially for transportation services, and provisions for apportionment of IGST funds. These changes aim to simplify compliance and provide clarity on various GST provisions.
Minutes of the 21st GST Council Meeting held on 09 September, 2017 The 21st GST Council Meeting, chaired by the Union Finance Minister, focused on various agenda items including confirmation of previous meeting minutes, GST implementation decisions, and nominations for the GST Network Board. Key discussions included extending the composition scheme deadline, exempting certain handicraft suppliers from registration, and adjusting tax rates on specific goods like tamarind, roasted gram, and idols. The Council also deliberated on the GST rate structure for handicrafts and compensation cess on motor vehicles. Additionally, they addressed IT challenges faced by GSTN, agreeing to extend return filing deadlines and form a Group of Ministers to oversee IT issues. The next meeting was scheduled for October 24, 2017.
EXEMPTION TO RESTAURANT SERVICES The article discusses the exemption of service tax on restaurant services, specifically focusing on the conditions under which restaurants are subject to this tax. Initially, restaurants with air-conditioning or central air-heating and a license to serve alcohol were taxed. However, since April 1, 2013, only those with air-conditioning or central air-heating are taxed, regardless of alcohol licenses. Non-air-conditioned establishments remain exempt. The article also covers temporary exemptions in Uttarakhand and clarifications issued by CBEC regarding service tax applicability in various scenarios. Legal challenges in Kerala and Bombay High Courts regarding the constitutional validity of such taxes are also highlighted.
TAXATION ON TRANSACTION OF SUPPLY OF FOOD – A SALE OR A SERVICE? A DISCUSSION. The article discusses the complexities of taxing food transactions in India, focusing on whether they should be treated as sales or services. It highlights disputes over Value Added Tax (VAT) and Service Tax applicability on food served in hotels and restaurants, following the 46th amendment to the Indian Constitution, which expanded the definition of "sale" to include food supply. Various court rulings have addressed these issues, debating whether dual taxation occurs when both VAT and Service Tax are applied. The article suggests that the introduction of the Goods and Services Tax (GST) might reduce litigation and simplify the tax burden on consumers.
2012 (10) TMI 959 - ALLAHABAD HIGH COURT The court set aside the Tribunal's decision and ruled that trade tax should not be charged on food items served in the restaurant before February 2, 1983. The court clarified that after the amendment date, such items would be considered sales under the Trade Tax Act, 1948. The revisions were disposed of accordingly.
2008 (2) TMI 837 - CALCUTTA HIGH COURT Whether the learned Tribunal having regard to the definition of "sale" in section 2(30) of the 1994 Act read with clause (29A) of article 366 sub-clauses (e) and (f) of the Constitution of India had decided correctly that the members' club like the first respondent herein comes within the purview of the aforesaid definition in view of the mutuality and reciprocity amongst the members in the club? Held that:- Upon careful reading of the Constitutional amendment as well as the provision of the def... ... ...
1993 (7) TMI 319 - BOMBAY HIGH COURT The Court upheld the State's authority to levy sales tax on food and beverages supplied in hotels/restaurants, citing historical practice and legislative provisions. The validity of the Forty-sixth Amendment to the Constitution, allowing such taxation, was affirmed. Entries in the Bombay Sales Tax Act, 1959, imposing tax on food articles based on sale price and star ratings of hotels/restaurants, were deemed constitutional. Challenges on grounds of discriminatory tax rates and classification were dismissed. The Court rejected the writ petition, finding no violation of Article 14 and denying further appeals or interim relief to the petitioner.
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