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2019 (10) TMI 1149 - CESTAT BANGALORE
CENVAT credit - period from 01/04/2008 to 30/04/2011 - demand confirmed alleging that the appellants are getting income from exempted services being accommodation income and restaurant income, both of... ...
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2019 (7) TMI 774 - CESTAT NEW DELHI
Abatement claim - short term accommodation services - restaurant services - appellant was alleged to have evaded an amount of ₹ 83,59,428/- during the period from October, 2013 to March, 2014 on... ...
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2018 (5) TMI 1715 - CESTAT NEW DELHI
Claim of benefit of Abatement while availing Cenvat Credit - restaurant and short term accommodation services - Held that:- The appellant does not deny the fact that they have availed the credit on in... ...
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2018 (10) TMI 28 - CESTAT BANGALORE
Reversal of CENVAT Credit - providing services at concessional rate of service tax / abatement - common input services used for providing taxable as well as exempt service - non-maintenance of separat... ...
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2018 (1) TMI 1215 - CESTAT CHENNAI
CENVAT credit - input services - rent-a-cab operator service - health club and fitness centre service - internet cafi service - dry cleaning service - Held that: - Rule 6 (5) as it stood during the re... ...
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2018 (12) TMI 249 - CESTAT ALLAHABAD
Benefit of abatement - Mandap Keeper, Beauty Parlor, Internet Cafe, Business Auxiliary Service and Restaurant Service etc. - CENVAT Credit also availed by appellant but later reversed - benefit of aba... ...
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Clarification regarding changes made or proposed in Budget 2012-2013
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2019 (9) TMI 667 - CESTAT NEW DELHI
Renting of immovable property service - period August, 8/2008 to June, 6/2012 - eligibility for abatement of 40% in terms of notification no.26/2012 - service tax on letting out plant/machinery and fi... ...
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2016 (8) TMI 502 - DELHI HIGH COURT
Constitutional validity of levy of service tax - Section 65 (105) (zzzzv) of the Finance Act 1994 (FA) whereby the provision to any person by a restaurant, by having the facility of air-conditioning i... ...
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How to calculate threshold exemption limit of ₹ 10 lakh
Sir, An unregistered service provider engaged in providing taxable services i.e.Business auxiliary service and Restaurant service have been asked by the tax consultant to get themselves registered ... ...
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Cenvat credit for the services rendered in hotel
we are in the business of hotel. we offer services like room on rent,sale in restaurant bar,banquet with food,beauty parlor,rent a cab etc.we have common input services which can not be identified w... ...
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2019 (7) TMI 1679 - CESTAT NEW DELHI
CENVAT Credit - demand of service tax alongwith interest and penalty - restaurant services - short term accommodation services - contravention of Section 68 of Finance Act read with Rule 6 of Service ... ...
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Indirect Tax and Food Industry
Introduction We are greatful to the mother nature that she provides to the mankind various things like vegetables, fruits, cereals, pulses etc. She is very kind to the mankind. It is sa... ...
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2015 (3) TMI 748 - CESTAT NEW DELHI (LB)
Works contract service - taxability of service component before 1.6.2007 - Larger Bench decision - whether components of a composite transaction amounting to supply of labour/rendition of service(s), ... ...
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2018 (11) TMI 1227 - CESTAT ALLAHABAD
CENVAT Credit - construction of the Hotels - denial of credit on the ground that provision of services through the said Hotel was not possible till such time the construction of Hotel was not complete... ...
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Valuation.
Guidance Note 8 - Valuation With the introduction of system of taxation of services based on the negative list there has been no fundamental change in the manner of valuation of service for the pu... ...
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Taxation of Services - An Education Guide.
Taxation of Services - An Education Guide Press Release, dated 20-6-2012 1. Introduction 1.1 Background The journey of taxation of services began by selective taxation of just three ser... ...
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2011 (1) TMI 650 - CESTAT, NEW DELHI
Demand - Mandap keeper service - Time limitation - cost of goods sold - exemption under notification no. 12/2003 - there was no sale involved in the Appellant’s transaction as Mandap keeper while serv... ...
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Minutes of the 14th GST Council Meeting held on 18 and 19 May 2017
The fourteenth meeting of the GST Council (hereinafter referred to as 'the Council') was held on 18 and 19 May 2017 in Sher-i-Kashmir International Conference Centre (SKICC), Srinagar under th... ...
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2024 (1) TMI 521 - CESTAT AHMEDABAD
Nature of transaction - sale or service - whether the Appellant has correctly discharged full Service Tax on Hall Hire Charges, when full VAT stood paid on food sale component? - extended period of li... ...
