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Showing 81 to 100 of 360 Records Search Text: service tax calculation restaurants india |
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2025 (5) TMI 854 - Supreme Court (LB) Kerala and Tamil Nadu purchase tax provisions under Sections 5A and 7A were challenged. SC upheld the constitutional validity of these provisions, confirming that purchase tax can be levied on goods from exempt dealers or exempt sales when specific conditions are met. The court ruled that such taxes are valid state levies designed to prevent revenue leakage, not ultra vires, and do not violate constitutional limitations on state taxation powers.
2025 (4) TMI 664 - ITAT LUCKNOW The SC partially allowed the appeal by U.P. Awas Vikas Parishad. The court upheld its charitable status under Section 2(15), directed income computation under Section 11, denied income accumulation benefits, and remanded several issues to the Assessing Officer for further examination. The key outcomes included recognizing the Infrastructure Fund as taxable income and finding no violation of Section 13(3).
2020 (10) TMI 1042 - ITAT MUMBAI TP Adjustment - assessee purchased fixed assets from its AE Tokheim UK Ltd - MAM Selection - rational for charging the markup by the AE - reconciliation between the invoices for raw materials being converted into fixed assets - HELD THAT:- Assessee has imported these assets. Since it is an international transaction, without documentation the assessee would not have cleared these assets from customs. It also declared this transaction as international transaction. In our considered view there is s... ... ...
2020 (6) TMI 782 - NATIONAL ANTI-PROFITEERING AUTHORITY Profiteering - benefit of reduction in the CST rate w.e.f. 15.11.2017 not passed to customers but instead increased the base prices of the products by keeping the Maximum Retail Prices (MRP) unchanged - violation of provisions of Section 171 of the CGST Act, 2017 - HELD THAT:- It is revealed that Respondent is engaged in the manufacturing and marketing of Cosmetic, FMCGs and Pharma products through the network of distributors spread all over India. It is also revealed that the Central Government... ... ...
2019 (7) TMI 336 - CESTAT MUMBAI Imposition of penalty - requirement of mens rea to impose penalty - Commissioner (Appeals) had confirmed the penalty through a different logic by borrowing Hon ble Supreme Court observations made in UNION OF INDIA AND OTHERS VERSUS DHARMENDRA TEXTILE PROCESSORS AND OTHERS [ 2008 (9) TMI 52 - SUPREME COURT] - HELD THAT:- Considering the fact that appellant had placed his reliance on the statement of its own manager recorded by the respondent-department where the only plea taken by the appellant w... ... ...
Minutes of the 33rd GST Council Meeting held on 20th and 24th February 2019 The 33rd GST Council meeting, chaired by the Union Finance Minister, was held on 20th and 24th February 2019. Key discussions included the GST regime's impact on the real estate sector and the interim report on lottery by the Group of Ministers (GoM). The Council decided to reduce the GST rate on affordable housing to 1% and non-affordable housing to 5%, both without Input Tax Credit (ITC), effective from 1st April 2019. The definition of affordable housing was also revised. The GoM's recommendations on lottery were deferred for further discussion. The meeting highlighted the need for consensus and further deliberations on unresolved issues.
Minutes of the 27th GST Council Meeting held on 04th May, 2018 The 27th GST Council meeting, chaired by the Union Finance Minister, was held on May 4, 2018, via video conference. Key agenda items included ratification of previous meeting minutes, approval of notifications and circulars, revenue review, and changes in GSTN shareholding. Discussions also covered incentivizing digital payments, imposing a sugar cess, and reducing GST on ethanol. A new return filing system was proposed, emphasizing simplicity and phased implementation. The Council decided to set up a Group of Ministers to explore solutions for sugar industry challenges and approved a schedule for intra-state e-way bill implementation across states.
2018 (2) TMI 1914 - ITAT DELHI Notice u/s 143(2) issued before the reference u/s 92CA(1) - Whether the reference u/s 92CA(1) is bad because notice under section 143(2) of the Act was issued subsequently and on that ground the assessment proceedings were vitiated and bad under law? - HELD THAT:- A reference under section 92CA(1) could validly be made by the AO to the TPO for determination of ALP of an international transaction even before a notice under section 143(2) of the Act was issued and the requirement of law is that as... ... ...
2015 (8) TMI 1432 - Settlement Commission Mumbai Cleaning Activity Services - application to Settlement Commission - the applicant appears to have suppressed the facts of providing services to their clients and collection of service tax from them. It also appears that the applicant have willfully suppressed the facts of non-payment of service tax despite having collected the same from their clients, which they were duty bound to deposit with the Central Government - proviso to sub-section (1) of Section 73 of the Finance Act, 1994 - maintainab... ... ...
2015 (4) TMI 784 - PUNJAB AND HARYANA HIGH COURT Inclusion of value of land for charging Value Added Tax - development and sale of apartments/flats/units - Constitutional validity of Explanation (i) to Section 2(1)(zg) of the Haryana Value Added Tax Act, 2003 and Rule 25 (2) of the Haryana Value Added Tax Rules, 2003 - Violation of Article 246 of the Constitution of India read with Schedule VII, List II, Entry 54 - Claim of refund the tax already paid in so far as it related to the value of materials sought to be charged to VAT. Held that:- On... ... ...
2013 (11) TMI 1004 - DELHI HIGH COURT Construction services - challenge to the levy on the ground that the Parliament cannot impose service tax on material or goods used in execution of works/composite contract. Central Sales Tax is payable and levied on material used in “works contract” with effect from 11th May, 2002 after amendment of the Central Sales Tax Act, 1956 vide Finance Act, 2002. - Power of levy service tax on “composite or works contracts” - validity of abatement of 67% - Held that:- After 46th Amendment to the Constit... ... ...
2007 (11) TMI 75 - CESTAT, AHMEDABAD ‘Port services’ provided for storage of imported & export goods can’t be made taxable under ‘Storage & Warehousing service’ – Impugned port registered as minor post is taxable only w.e.f. 1.7.03 – Vivisection of composite activity for taxing storage alone is not valid – Appeal allowed... ... ...
2024 (8) TMI 277 - ITAT DELHI Addition on account of payment of royalty - consideration paid for use of trademark and know-how - whether royalty arrangement which includes royalty not only for trademark and tradename but also for technical know-how and designs? - TPO has applied Transactional Net Margin Method (TNMM) on entity level and disregarded Comparable Uncontrolled Price (CUP) - TPO also included amount of third party AMP Expenses while computing the amount of adjustment for royalty, applied the TNMM Method and determ... ... ...
2024 (7) TMI 518 - Competition Commission of India NAA determined that a cinema operator failed to pass GST rate reduction benefits from 28% to 18% to consumers. By increasing ticket base prices, the operator effectively negated the tax reduction. The Commission ordered the operator to deposit Rs. 88,67,790/- into Consumer Welfare Funds, finding violation of CGST Act Section 171 and imposing penalties for profiteering.
2024 (2) TMI 1102 - MADRAS HIGH COURT Prayer for a direction extending the validity period of Duty Credit Certificate by a period of 15 years - permit use of the Duty Credit Certificate to defray I.G.S.T and G.S.T Compensation Cess - utilise the benefit under the Target Plus Scheme ( TPS ) - Option of set off in duty and additional duty payable on its imports - Entry 56 of notification No.26/2017-Cus. - violative of Articles 14 and 19(1)(g) of the Constitution of India - retrospective amendment of EXIM policy affecting the rights un... ... ...
2023 (1) TMI 289 - ORISSA HIGH COURT HC upheld GST circular and Assistant Commissioner's orders rejecting supplementary refund applications. Court ruled that taxpayer cannot claim unit-wise refunds after filing consolidated returns under single GSTIN. Rule 89(4) was deemed valid, and the petitioner's challenge was dismissed, with alternative remedy of appeal under Section 107 available.
2023 (1) TMI 315 - ITAT PUNE TP adjustment - benchmarking of international transaction of import of raw materials - deemed international transaction i.e. third party vendors - objection raised before the DRP is that the TPO was not justified in using TNMM as most appropriate method for the purpose of benchmarking the transaction of import of raw materials as against CUP method used by the assessee - HELD THAT:- We find that the contention of assessee that the third party vendors are not the AEs of the appellant remained un-... ... ...
2023 (1) TMI 262 - ITAT PUNE TP Adjustment - upward adjustment on account of A M expenditure - international transaction - TPO as well as the Hon ble DRP inferred the existence of international transactions on noticing that the appellant had incurred excess expenditure on A M expenses as compared to the expenses incurred by the comparables chosen by the TPO and then proceeded to make adjustments of difference in order to determine the value of such A M expenses incurred by the AE - HELD THAT:- Respectfully following the dec... ... ...
2022 (7) TMI 1366 - ITAT PUNE TP Adjustment - upward adjustment on account of A M expenditure - HELD THAT:- We make it clear that we are conscious of the fact that in the final assessment order passed by the AO, no addition on account of A M expenditure was made, as this addition was subsumed in the addition made on account of international transaction of import of raw materials. Therefore, the findings on A M expenditure shall become academic, in view of the addition made by TPO / AO on account of TP adjustment in respect o... ... ...
2022 (7) TMI 1273 - NATIONAL ANTI-PROFITEERING AUTHORITY The National Anti-Profiteering Authority found that the respondent real estate developer had profiteered Rs. 20,57,207/- by failing to pass on the benefit of additional Input Tax Credit (0.08% of turnover) post-GST implementation to buyers of "Shriram Summit" project. The Authority rejected the respondent's challenges to the methodology used and applicability of anti-profiteering provisions to post-GST sales. The respondent was ordered to refund the profiteered amount with 18% interest to buyers, reduce prices accordingly, and was held liable for penalty under Section 171(3A) for the period 01.01.2020 to 30.04.2020.
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