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2021 (3) TMI 1093 - AUTHORITY FOR ADVANCE RULING, WEST BENGAL Classification of Supply - sale from the portion of the sweetmeats and bakery shop - input tax credit - supply of food items and beverages from the facility which offers the opportunity of eating at the same premises - can be classified as restaurant services attracting a rate of GST of 5% or not? - input tax credit be availed on restaurant service - receipt of common input tax credit in the form of inputs, input services and capital goods, will amount of reversal of input tax credit or not - ca... ... ...
2020 (8) TMI 601 - NATIONAL ANTI-PROFITEERING AUTHORITY Profiteering - restaurant service - allegation that Respondent had not passed on the commensurate benefit, despite the reduction in the rate of GST - contravention of section 171 of CGST Act - penalty - HELD THAT:- It is clear from the plain reading of Section 171(1), that it deals with two situations one relating to the passing on the benefit of reduction in the rate of tax and the second about the passing on the benefit of the ITC - On the issue of reduction in the tax rate, it is apparent fro... ... ...
2018 (12) TMI 1582 - ITAT DELHI Disallowance of deduction u/s.80ID - assessee is engaged in the business running of hotel in the name of ‘Bizzotel Hotel’ in Gurgaon - revised return - Held that:- Once the assessee has disclosed such a huge amount of receipts from hotel business and there is no other material on record before the Department to hold that the assessee had some other business or sources of income, then it has to be reckoned that receipts are purely from the hotel business and if that is so, then assessee is eligib... ... ...
2018 (7) TMI 1392 - RAJASTHAN HIGH COURT Valuation - Mandap keeper service - Whether the Tribunal is correct in holding that no service tax is leviable/payable on the charges collected in the name of booking of the Rooms which were integrally used in connection with the functions organized by the organizers in the adjacent gardens/’ and the payment for the entire premises was made by the organizers under a composite contract whereas the Service Tax is leviable on the gross amount charged from the customers under the category of Mandap ... ... ...
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.
The circular addresses technical issues related to service taxation under the Finance Act, 1994. It announces the withdrawal of previous clarifications and the issuance of a comprehensive circular to address changes in statutory provisions and judicial pronouncements. The circular details various scenarios and their tax implications, including services like advertising, courier, consulting engineering, and more. It introduces a coding system for ease of reference and clarifies tax liabilities across different services, including educational institutions, transport, and event management. The circular emphasizes that it reflects the department's interpretation and does not override legal provisions.
1995 (12) TMI 371 - KARNATAKA HIGH COURT The court held that the appellants, operating restaurants specializing in sweet and edible preparations, qualify as a manufacturing unit under entry No. 16-B of the Karnataka Tax on Entry of Goods Act due to their large-scale commercial production and sale activities. Consequently, the ingredients used in their production are subject to entry tax. The court differentiated the appellants' operations from typical restaurant activities, emphasizing the significant commercial aspect. Judicial decisions from other High Courts were distinguished, highlighting the current statute's broader definition of manufacturing based on financial parameters and scale of operations. The court partially allowed the appeals, directing a reassessment of tax incidence to differentiate between restaurant and commercial sales turnover.
1992 (2) TMI 332 - ANDHRA PRADESH HIGH COURT The court concluded that the petitioner-club is considered a "dealer" under the Andhra Pradesh General Sales Tax Act, 1957, and is therefore liable to pay sales tax on the supply of goods to its members. The court held that the amendments to the Act following the Constitution (Forty-sixth Amendment) Act, 1982, impact the tax liability of the petitioner-club, making its transactions taxable. The petitioner-club's claim for immunity from the Act's provisions was rejected, and the writ petitions were dismissed, directing the club to comply with the Act.
1974 (12) TMI 60 - BOMBAY HIGH COURT The court held that the agreement did not transfer ownership of the business to Bharucha, who was merely granted a contract to manage the business for a limited period. As a result, the respondents were not considered transferees under Section 26(1) of the Bombay Sales Tax Act, 1953. The court ruled in favor of the respondents, ordering the applicant to pay the costs of the reference.
1973 (9) TMI 19 - PATNA High Court Firm – registration - licence for trade in liquor is in the names of some of the partners - " Whether, on the facts and in the circumstances of the case, the assessee-firm was entitled to registration under the Income-tax Act for the assessment years 1958-59 and 1959-60 ? "... ... ...
1965 (3) TMI 82 - PUNJAB HIGH COURT The High Court determined that the expenditure of Rs. 16,323 for wooden panels in the cinema building was of a revenue nature, not capital. The court considered the short-term lease, the necessity of maintaining the premises, and the lack of enduring asset creation. The Tribunal's decision was overturned, and the Appellate Assistant Commissioner's ruling was upheld.
GST refund A private limited company operating a restaurant seeks to trade masala products separately through an e-commerce platform and is considering registering this as a separate business vertical under GST. This would allow them to claim Input Tax Credit (ITC) and potentially a refund due to an inverted tax structure, where the tax on inputs exceeds the tax on outputs. The discussion highlights the conditions for such claims, including proper registration and accounting practices. A referenced court ruling supports the possibility of claiming refunds even if input and output tax rates are identical, though challenges with existing regulations remain.
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... ... ...
2023 (12) TMI 229 - COMPETITION COMMISSION OF INDIA NAA reviewed a case involving GST rate reduction and alleged profiteering by a food service company. The tribunal upheld DGAP's investigation methodology, finding the respondent did not adequately pass on GST rate reduction benefits. The SC directed the company to deposit Rs. 6,58,523 in Consumer Welfare Funds, rejecting arguments about expenses, discounts, and jurisdictional challenges. No penalty was imposed due to timing constraints.
2023 (4) TMI 680 - ITAT SURAT Revision u/s 263 - Non disclosure of income on account of sundry receivables - as per CIT AO has not even mentioned the most important fact that during the year under consideration a survey was conducted on the premises of the assessee and substantial income was disclosed - whether AO considered the disclosure of income properly and determined the income of the assessee for the year under consideration on the basis of documentary evidences available at the time of records and if any further clar... ... ...
2023 (2) TMI 872 - AUTHORITY FOR ADVANCE RULING, WEST BENGAL The SC examined the legislative competence and GST applicability for alcoholic liquor sales. The court determined that while alcoholic liquor is excluded from GST, it remains a 'supply' under the law. The ruling mandated proportionate reversal of Input Tax Credit for exempt supplies, specifically alcoholic liquor sales, under Section 17(2) of the CGST Act and Rule 42 of CGST Rules.
Key 30 suggestions on Proposed Amendments in the GST Law The article discusses proposed amendments to the GST law aimed at addressing challenges faced by the industry since GST implementation. Key suggestions include refining the definition of 'supply' to avoid disputes, clarifying composite and mixed supplies, and expanding Schedule III to include certain transactions. It also suggests retrospective amendments, easing reverse charge mechanisms, and increasing composition scheme thresholds. The article proposes changes to input tax credit rules, including allowing ITC on certain blocked credits and clarifying non-taxable supplies. Other recommendations involve simplifying registration, return filing, and audit processes, and establishing a centralized authority for advance rulings to ensure consistency.
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.
2017 (12) TMI 1238 - DELHI HIGH COURT Vires of the second explanation to Section 2(m) of the Delhi Entertainment and Betting Tax Act - The GNCT of Delhi amended Section 2 (m) of the Entertainment Tax Act by adding two explanations and took the position that these provisions were clarificatory; the amendments were inserted on 1 October 2012 but brought into force with effect from 01 April 1998. These amendments are the subject matter of challenge in the present writ proceedings - FDCI challenges the impugned amendment to the Explanat... ... ...
2017 (4) TMI 507 - KARNATAKA HIGH COURT Classification of liquor dealers - imposition of different rates of tax on different dealers - violative of Article 14 and 19 of the Constitution - Held that:- There is no longer any scope for the petitioners to contend that the State Legislature had no competence to provide for the levy of additional sales tax. The nature and identity of the additional sales tax imposed by the 1970 Act have not been in any way altered by the impugned Act. As already pointed out what has been done by the impugne... ... ...
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