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2020 (12) TMI 487 - NATIONAL ANTI-PROFITEERING AUTHORITY Profiteering - Restaurant Services - benefit of reduction in the rate of tax not passed on - contravention of the provisions of Section 171 of the CGST Act, 2017 - penalty - HELD THAT:- The Respondent is a company registered under the Companies Act, 1956 and is engaged in the business of operating quick service restaurants under the brand name of Mcdonalds under a franchisee agreement with the multi-national company Mcdonalds India Private Limited. The Respondent is operating about 300 restauran... ... ...
1993 (9) TMI 18 - MADHYA PRADESH High Court Judge(s) : M. V. TAMASKAR., K. L. ISSRANI
JUDGMENT
The judgment of the court was delivered by
M. V. TAMASKAR J.--Respondent No. 2, Messrs. Sethi Wine Stores, Bhopal, was an assessee dealing in the business of foreign liquor. There was a deed of partnership in the name of Messrs. Pagoda Hotel and Restaurant in which Ramlal Sethi, Vikramjit Sethi and Inderjit Sethi were equal partners. This deed was made effective from June 16, 1961, and respondent No. 2, Messrs. Sethi Wine Stores, ... ... ...
1975 (8) TMI 119 - PATNA HIGH COURT The court dismissed the petitions challenging the imposition of special sales tax on hoteliers and restaurant businesses. It held that the petitioners failed to demonstrate that their restaurant operations were similar to hotel operations exempt from sales tax. The court emphasized the distinction between hotel and restaurant businesses, stating that the special sales tax applied to the petitioners' restaurant businesses. The petitioners were advised to claim exemptions under the Bihar Sales Tax Act if they could prove their eligibility. The petitions were dismissed without costs.
2003 (6) TMI 200 - ITAT HYDERABAD-B The Tribunal held that M/s. Arun Chemical and Pharmaceutical Works and M/s. Hymavathi Enterprises are separate entities and cannot be treated as a single firm for tax purposes. Consequently, the loss of M/s. Hymavathi Enterprises cannot be set off against the profit of M/s. Arun Chemical and Pharmaceutical Works. The Tribunal set aside the CIT(A)'s order and upheld the Assessing Officer's decision, allowing the Revenue's appeal.
2006 (4) TMI 51 - ITAT, CHANDIGARH Capital or Revenue receipt – Revenue is of the view that the amount receive by the assessee is for the giving up right to manufacture, surrender of goodwill and user of trademark and brand name is of capital nature – Held that revenue contention was correct and allowed... ... ...
2018 (2) TMI 1701 - ITAT DELHI Disallowance of lease rent - Held that:- CIT has allowed the assessee a deduction of Rs. 2,40,000/- per annum for both the years under consideration and has disallowed the remaining amount i.e. Rs. 12.60 lakh. During the course of proceedings before us, the Ld. AR has only relied on the findings of the ITAT in assessee’s own case for earlier years as aforementioned and he has not brought out any new fact or evidence in support of his contention for allowance of an amount exceeding Rs. 2,40,000/-... ... ...
1974 (9) TMI 86 - ANDHRA PRADESH HIGH COURT The court upheld the constitutionality of Section 5(1) of the Andhra Pradesh General Sales Tax Act, 1957, ruling that transactions in restaurants and catering establishments constitute sales, not services. It concluded that the State Legislature has the authority to levy sales tax on such transactions under entry 54 of List II of the Constitution. The court rejected the discrimination claim under Article 14, dismissing the writ petitions and awarding costs to the respondents.
2019 (12) TMI 7 - KARNATAKA HIGH COURT Cancellation of registration of compensation scheme with retrospective effect - Karnataka VAT Act - Rule 137[2] of the KVAT Rules read with Section 15 of the Act - validity of notice impugned dated 9.2.2004 issued by the respondent No.4 to initiate reassessment proceedings for the tax periods April 2012 to March 2013 - time limitation. HELD THAT:- The order of cancellation is based on the inspection report dated 30.5.2015 forwarded to the Divisional VAT officer, D.V.Road, Mangalore, to take acti... ... ...
2010 (11) TMI 897 - Karnataka High Court Estimation of turnover - Whether the assessing authority arbitrarily bifurcated the total turnover into two parts—one for taxation purpose giving benefit of composition of tax under sub-section (4) of section 17 of the Act and the other one under sub-clause (a) of clause (3) of section 5 of the Act as contested by assessee? Held that:- The hotel and the restaurant business of the petitioner will not be changed by mere fact it also provides to its guests in the banquet hall. Therefore, the author... ... ...
1995 (11) TMI 9 - RAJASTHAN High Court Claim for Depreciation on the hotel buildings - cinema building or hotel building - treated as a plant - Whether the hotel or cinema building is a plant or not, the provisions of section 32 of the Income-tax Act - Word building - distinction between plant and machinery - HELD THAT:- The various principles which emerge from the various decisions of the apex court and other courts can be summarised as under : (i) The functional test is a decisive test. (ii) An item which falls within the category ... ... ...
1994 (2) TMI 33 - CALCUTTA High Court Assessment Year, Concessional Rate, Hotel Building, Industrial Company, Investment Allowance, Law Applicable To Assessment, Manufacture Or Production, Rate Of Depreciation, Taxing Statutes... ... ...
2021 (11) TMI 396 - AUTHORITY FOR ADVANCE RULING, MAHARASHTRA Educational Institution or not - Charitable Society having the main object and factually engaged in imparting Medical Education - fees and other charges received from students and recoupment charges received from patients (who is an essential clinical material for education laboratory) would constitute as outward supply or not - cost of Medicines and Consumables recovered from OPD patients along with nominal charges collected for Diagnosing by the pathological investigations - nominal charges re... ... ...
2020 (7) TMI 476 - AUTHORITY FOR ADVANCE RULING, MADHYA PRADESH Input tax credit - Purchase of Lift - credit available to Hotel or not - it has been used in the course or for the furtherance of business - HELD THAT:- The lift becomes part of the building and is not a separate thing per se. A lift does not have an identity when removed from the Building. Therefore, the lift cannot be said to be separate from a Building. Also, it has to be borne in mind that a lift is not an item that is purchased an sold. It is a customized mechanism for transportation, desig... ... ...
2001 (4) TMI 6 - MADRAS HIGH COURT Service Tax – Mandap Keeper (1) Constitutional Validity (2) Only official, social or business functions are included.... ... ...
2025 (1) TMI 516 - GUJARAT HIGH COURT Levy of goods and service tax - assignment of leasehold rights of the plot of land allotted on lease by Gujarat Industrial Development Corporation (GIDC) and building constructed thereon by the lessee or its successor (assignor) to a third party (assignee) on payment of lump-sum consideration considering the same as supply of service under the provisions of Central/State Goods and Service Tax Act, 2017 - whether the transfer/assignment of leasehold rights is a transaction of sale pertaining to i... ... ...
output tax liability of restaurant where tax rate is 5% without ITC. A discussion on a forum addresses whether Input Tax Credit (ITC) from other business verticals under the same GSTIN can be used to offset the output tax liability of a restaurant taxed at 5% without ITC. Experts clarify that ITC is not applicable for restaurants under this tax rate, and the tax must be paid in cash. The concept of 'business vertical' has been omitted since February 2019. While some argue ITC can be used across businesses, others emphasize restrictions under composition schemes and specific conditions for restaurants. The debate references rulings and interpretations of GST laws.
2024 (1) TMI 84 - CESTAT NEW DELHI Recovery of service tax alongwith interest and penalty - hotel services - reimbursement expenses - period commencing from October, 2014 to June, 2017 - invocation of extended period of limitation - HELD THAT:- From the terms of the Agreement and the documents on record it is more than apparent that the appellant was providing business support service to PI and the finding to the contrary recorded by the Commissioner in the impugned order that the service provided is hotel service and had been wr... ... ...
2016 (5) TMI 1500 - ITAT MUMBAI TDS u/s 194C OR 194J - payment made by the assessee on account of data storage charges, processing charges, call centre operation and business services - default u/s 201(1) - DR argued that that since these services involved special managerial skills to carry out the work in specialised manner - HELD THAT:- CIT(A) after having examined and perused agreements with the service providers and after going into the various services provided reached a conclusion that the outsourced services do not requ... ... ...
2016 (5) TMI 1254 - ITAT MUMBAI TDS u/s 194J OR 194C - nature of services received by the assessee by incurring data storage expenses - Held that:- CIT(A) after having examined and perused agreements with the service providers and after going into the various services provided reached a conclusion that the outsourced services do not require any kind of technical and professional expertise and are just simple and repetitive nature of work such as document storage, documents delivery and collection services and documents managem... ... ...
Exemptions. The CBEC's guide on service tax exemptions outlines various scenarios where services are exempt from taxation. Exemptions include services to specific international organizations, recognized health care systems, certain governmental authorities, and registered charities. Services related to religious ceremonies, legal services by advocates, and recreational coaching are also exempt. Construction services for government or religious buildings, as well as certain copyright and artistic activities, are not taxable. The guide details conditions under which exemptions apply, such as the nature of the service, the recipient, and the service provider's location. It emphasizes the importance of verifying eligibility for exemptions and clarifies tax liabilities in various contexts.
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