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Showing 81 to 100 of 208 Records Search Text: restaurant service abatement notification |
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2014 (9) TMI 696 - CESTAT NEW DELHI Waiver of pre-deposit - Classification of services - Business Auxiliary Service or repair and maintenance service - development of the infrastructure as agreed upon apart from furniture, fixtures, furnishings and equipment internal maintenance of common areas, maintenance, replacement of capital equipments, etc - Availing Cenvat Credit while availing benefit of abatement Notification No. 1/2006-S.T. - Held that:- The petitioner is the licensee of the premises and expenses are incurred for the up... ... ...
SHORT TERM ACCOMODATION A hotel provides accommodation services with room tariffs both above and below Rs. 1,000. The service tax applies to short-term accommodations if the declared tariff is Rs. 1,000 or more. The declared tariff includes charges for amenities but excludes discounts. The cost of an extra bed is considered part of the accommodation service, making the taxable value Rs. 1,400 (room tariff plus extra bed). Meals and laundry charges, if billed separately, are not included in the declared tariff for service tax purposes. Laundry charges are not related to accommodation and are not taxable.
2024 (6) TMI 846 - CESTAT CHENNAI Levy of service tax - Outdoor Catering Service - interpretation of the term substantial and satisfying meal - service tax exemption under N/N. 20/2004-ST and 01/2006-ST - HELD THAT:- The appellant had voluntarily registered himself under Outdoor Catering Service , under FA 1994 and was paying duty accordingly. They have after the issue of the Order in Original pertaining to their eligibility for duty exemption, raised fresh legal issues challenging the very levy of service tax on the activity re... ... ...
Minutes of the 35th GST Council Meeting held on 21st June, 2019 The 35th GST Council Meeting, chaired by the Union Finance Minister, addressed various agenda items including data sharing guidelines with CAG, confirmation of previous meeting minutes, deemed ratification of government notifications, and decisions of the GST Implementation Committee. Key discussions involved reviewing the revenue position, proposed amendments in GST laws, and issues recommended by the Law and Fitment Committees. The Council deliberated on the creation of State and Area Benches of the GST Appellate Tribunal, introduction of an electronic invoicing system, and issues related to the National Anti-profiteering Authority. The meeting also covered recommendations on the use of RFID data for e-Way bill systems and waiver of interest on delayed user charges.
2018 (10) TMI 643 - CESTAT ALLAHABAD Mandap keeper services - sale of food/beverages by the appellant-assessee also took place - Exemption under N/N. 12/2003-ST - Extended period of limitation - penalty - suppression of facts or not? - Held that:- The booking of banquet hall on buffet menu basis consists of elements of renting and catering activity and it does not appear to be disputed that the amount of renting of the banquet hall and catering stands amotised in buffet menu, therefore, supply of food/beverages in the banquet hall ... ... ...
2018 (1) TMI 216 - CESTAT NEW DELHI Classification of services - renovation, restoration, maintenance work with reference to various buildings like hotels, hospitals etc - Revenue contended that the services rendered by the appellant are liable to be taxed under the category of construction service during the period 10/09/2004 to 15/06/2005 and repair and maintenance of immovable property service for the period 16/06/2005 to 25/07/2007 - appellants claimed that the services provided by them are essentially restoration and renovati... ... ...
2017 (4) TMI 900 - CESTAT NEW DELHI Abatement - N/N. 1/2006-ST dated 01/03/2006 - denial on the ground that the assessee has availed credit - Held that: - the appellants have reversed the full Cenvat credit availed alongwith applicable interest later. All the credits alongwith applicable interest, have been reversed before adjudication by the Commissioner - reliance was placed in the case of CCE Jaipur-I Versus M/s. Sanjay Engineering Industries [2016 (8) TMI 93 - RAJASTHAN HIGH COURT], where it was held that subsequent reversal o... ... ...
2017 (2) TMI 1176 - CESTAT NEW DELHI Classification of service - Business Auxiliary Service or not? - Customer Care Services (inclusive of pantry, maintenance, security, housekeeping, hospitality, etc) to the occupants of the premises on behalf of their client, IHC - Sharing of revenue and expenses - The Gross Operating Receipt (GOR) obtained from the facilities are to be shared between the contracting parties viz. the appellant and IHC, in a fixed percentage - agreement lists out expenses to be reimbursed by IHC subject to a ceili... ... ...
2017 (3) TMI 178 - CESTAT NEW DELHI Commercial training or coaching service - deduction in respect of study materials - liability on Franchise Service - benefit of N/N. 12/2003-ST - Held that:- Procurement of Various goods and materials and their cost being reflected in the balance-sheet is not a sufficient documentary proof to fulfil the condition of the Notification. - In the absence of documentary proof of sale of goods or materials, the exemption claim cannot be admitted. Franchisee Service - Held that: - the periodical statut... ... ...
2015 (11) TMI 1044 - CESTAT NEW DELHI Mandap keeper service - appellant contended that explanation in the definition of Mandap in Section 65(66) ibid to the effect that social function includes marriage was inserted on 1.6.2007 and therefore prior thereto property let out for a consideration for a marriage function would not be covered under Mandap Keeper Service. - Held that:- Even before the explanation was added from 1.6.2007 Mandap meant inter alia immovable property etc. let out for a consideration for organizing any official, ... ... ...
Union Budget 2013: Changes in Service Tax-reg. The Union Budget 2013 introduced several changes to the service tax regime aimed at providing stability and enhancing compliance. Key legislative changes include revisions to the Finance Act, 1994, such as updates to the negative list and penalties under sections 73 and 77(a). Exemptions have been adjusted, affecting educational services, copyrights, and transportation, among others. The abatement for construction services is reduced, and a Voluntary Compliance Encouragement Scheme is proposed for tax defaulters. Additionally, the Advance Ruling Authority's benefits are extended to resident public limited companies. These changes will take effect upon the enactment of the Finance Bill, 2013.
2010 (12) TMI 266 - CESTAT, DELHI Valuation - electric fans - Transaction Value u/s 4 or MRP bases value u/s 4A - whole sale versus bulk supply - The dispute in the matter is whether the electric fans supplied by the appellants to the various department of the Government during the period from March 2002 to October 2003 at the rate agreed upon between the appellants and DGS&D to be assessed under Section 4 or 4A of the said Act - Plain reading of the above reading of the Apex Court in Jayanti Food Processing (P) Ltd. (2007 - TMI... ... ...
2010 (10) TMI 9 - MADHYA PRADESH HIGH COURT Stay - pre deposit - precedence - For supply of food and beverages petitioner was paying Sales Tax (VAT) as was applicable. From March 2005 the petitioner was paying service tax on the gross amount charged from the guests under the "Mandap Keeper Service" excluding the value of food and beverages sold by it in terms of notification No.12/2003-ST dated 20.06.2003 - on earlier two occasions in the case of petitioner itself relating to the earlier assessment years involving identical question, the ... ... ...
Valuation of Taxable Services The Service Tax Practice Manual outlines the valuation of taxable services under Section 67, revised by the Finance Act, 2006. It specifies that the taxable value is based on the gross amount charged in money unless other considerations are involved. If consideration is not fully monetary, the value includes both money and non-monetary considerations. The Service Tax (Determination of Value) Rules, 2006, guide valuation when the taxable service value is not ascertainable. Changes include a unified scheme for works contract services and a new rule for valuing food services. Expenditure incurred during service provision is included in the taxable value.
2007 (4) TMI 13 - CESTAT, MUMBAI Valuation(Service tax) – Appellant contended that the taxable service is calculated after OPE deducted from gross service charges – Appellant not provide substantial evidence in support of contention and accordingly extended period has rightly been invoked... ... ...
Service Tax on services rendered by Mandap Keepers and Air Travel Agents The circular outlines the imposition of service tax on services provided by Mandap Keepers and Air Travel Agents effective from July 1, 1997. Mandap Keepers are liable for service tax on the gross amount charged for renting out immovable properties for events, including related services like catering. An abatement of 40% is allowed when catering services are provided. Air Travel Agents are taxed on the commission received from airlines, with an option to pay a fixed percentage of the basic fare instead. Registration, payment, and filing procedures are detailed, with provisions for provisional assessment and an appellate mechanism.
2025 (3) TMI 967 - CESTAT NEW DELHI Benefit of Exemption - applicability of serial no 19 of notification no. 25/2012 dated 20-06-2012 - appellant is providing Outdoor Catering Services within a hospital canteen - HELD THAT:- Admittedly, the appellant is running a canteen which is located in the Hospital and the said Hospital is having the facility of air-conditioning. The said canteen was an integral part of the hospital establishment, as in apparent from the agreement entered between the appellant and the hospital. The said mess ... ... ...
2023 (10) TMI 501 - CESTAT MUMBAI Levy of service tax - outdoor catering service - appellant entered into the agreements with Indian Institute of Technology (IIT), Kanpur for providing the mess services - extended period of limitation - HELD THAT:- On reading of the statutory provisions of Section 73 of FA, it is amply clear that proposal for recovery of service tax in normal circumstances should be confined to eighteen months only; whereas, under exceptional circumstances, the said period can be extended upto a period of five y... ... ...
2022 (4) TMI 426 - CESTAT BANGALORE Valuation - photography service - value of the goods such as photography paper and chemicals used for providing photography service is required to be included in the gross value for the purpose of charging service tax - applicability of exemption N/N. 12/2003-ST dt. 20/06/2003 in respect of goods such as photography paper and chemicals used for providing photography service - HELD THAT:- The very same issue in the appellant s own case only for the different period has been considered by this Tri... ... ...
2022 (3) TMI 802 - CESTAT NEW DELHI CENVAT Credit - demand alongwith interest and penalty - appellant was providing taxable as well as the exempted service but was not maintaining a separate account nor was paying the amount as determined under sub-rule 3 A of Rule 6 of Cenvat Credit Rules, 2004 - October, 2008 to April, 2011 - contravention of Notification No.1/2006-ST dated 1.3.2006 as amended vide Notification No. 34 dated 25.4.2011 - HELD THAT:- The bare perusal of Section 67 68 of the Finance Act, 1994 read with Rule 6 of the... ... ...
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