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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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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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Clarification regarding changes made or proposed in Budget 2012-2013
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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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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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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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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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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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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... ...
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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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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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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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Recent Changes in Notifications, Circulars, Case laws- Analysis
Recent Changes in Service Tax Law Introduction Service tax is a levy on provision/rendition of service in India. In the present context, it needs mention that, wherever, any Rule... ...
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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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Pre Budget 2013 - ICAI (Indirect tax)
A. SERVICE TAX S.No Topic(s) Suggestion(s) Substantive Law 1 Definitions of various terms as contained in Se... ...
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AIR-CONDITIONED RESTAURANTS TO ATTRACT SERVICE TAX
Service tax has been imposed on restaurants or such establishments by whatever name called having licence to serve alcoholic beverages for services provided to any person in relation to serving fo... ...
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AIR-CONDITIONED RESTAURANTS TO ATTRACT SERVICE TAX
Service tax has been imposed on restaurants or such establishments, by whatever name called, having licence o serve alcoholic beverages for services provided to any person in relation to serving food ... ...
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SERVICE TAX ON RESTAURANT SERVICES
Dr. Sanjiv Agarwal Service tax has been imposed on restaurants or such establishments, by whatever name called, having licence o serve alcoholic beverages for services provided to any person in r... ...
