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PRE-BUDGET MEMORANDUM 2013-2014 - FICCI
I. PREAMBLE The Union Budget to be presented to the Parliament would be in the midst of one of the most challenging times the world is facing. The USA is dealing with the fiscal cliff, Europe ... ...
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UNION BUDGET 2011 AND INDIRECT TAXATION- PART-II
This second and final part of the article cover Union Budget proposals on Service Tax viz, new taxable services, enlargement of scope of certain existing services and exemptions and other amendments.... ...
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2010 (9) TMI 21 - CESTAT, NEW DELHI
Deduction of cost of sales - notification no. 12/2003 - the appellant started availing benefit of such notification from March, 2005 and splitted bills relating to services rendered for use of Mandap ... ...
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2014 (4) TMI 447 - BOMBAY HIGH COURT
Constitutional validity of levy of service tax on service provided or to be provided to any person by a restaurant having the facility of airconditioning in any part of the establishment - Sub clause ... ...
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2024 (4) TMI 397 - CESTAT HYDERABAD
CENVAT Credit - Eligibility for benefit of Cenvat Credit on 16 specified services when they availed benefit of Notification No. 1/2006-ST dated 01.03.2006 - HELD THAT:- In the precedent orders passed ... ...
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Goods and GST Bill passed
Dear All, GST Bill is passed in Rajya Sabha on 03. 08.2016. A panel under chief economic adviser Arvind Subramanian has recommended a revenue-neutral rate of 15-15.5%, with a standard rate of 17-18%... ...
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Krishi Kalyan Cess – FAQs
Dear Professional Colleague, Krishi Kalyan Cess FAQs Pursuing with an objective to finance and promote initiatives to improve agriculture and farmer welfare, the Government announced a n... ...
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2023 (5) TMI 808 - CESTAT MUMBAI
Levy of service tax - Room Charge Retention on cancellation of accommodation by their customers during the years 2012-13 to 2015-16 - Revenue contended that the amount retained was not for provision o... ...
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2017 (4) TMI 852 - CESTAT MUMBAI
Tour Operator Service - business of organizing outbound tours - case of appellant is that the service tax is destination based consumption tax and should be levied at the location where the services a... ...
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2021 (6) TMI 226 - MADRAS HIGH COURT
Levy of service tax - food that is taken away or collected from restaurants or eateries, in parcels - consumption of the food and drink is not in the premises of the restaurant - HELD THAT:- Not al... ...
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Minutes of the 32nd GST Council Meeting held on 10th January 2019
Minutes of the 32 nd GST Council Meeting held on 10 th January 2019 The thirty second Meeting of the Goods and Services Tax Council (hereinafter referred to as 'the Council ') was held o... ...
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HOTEL INDUSTRY – NEGATIVE LIST IS POSITIVE !!!
Introduction:- Service tax by way of Negative list is the beginning of a new era in the 18 years old Service tax law. Most of the existing provisions have been reviewed to line up them w... ...
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Abatement entry no in case of Restaurent food
Sir, Let me know relevent notification entry no for to claim 60% of abatement in case of serving of food in air conditioned primises Thanks - Reply By KASTURI SETHI - The Reply = Dear Querist, ... ...
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Clarifications on various aspects of Swachh Bharat Cess
Dear Professional Colleague, Recently, the Central Government vide Notification No. 21/2015-ST and 22/2015-ST ,, both dated November 6, 2015 had appointed November 15, 2015 as the date from ... ...
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Swachh Bharat Cess @ 0.5% on value of all taxable services levied from November 15, 2015
Pursuing with Mr. Narendra Modi s Dream of Swachh Bharat, in Union Budget 2015, a provision was made for levying a Swachh Bharat Cess ( SB Cess ) on all or any of the services, for the purposes of... ...
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Service Tax – Amendments through Notifications in Exemptions and Abatement
Exemptions The following changes are being made w.e.f April 1, 2013 in the exemption notification number 25/2012-ST dated June 20, 2012: (i) Exemption by way of auxiliary educational services and... ...
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2023 (10) TMI 1388 - CESTAT MUMBAI - LB
Non-payment of service tax on outbound tours - tour operator service - service provided within the taxable territory or not - services relating to outbound tours provided by the appellant would be cov... ...
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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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2017 (9) TMI 552 - CESTAT NEW DELHI
N/N. 1/2006-ST - denial on the ground CENVAT credit in respect of various inputs and input services were availed by the appellant - Held that: - The fact is not under dispute that the credit so availe... ...
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Krishi Kalyan Cess – Applicability & Open Issues
Dear Professional Colleague, Krishi Kalyan Cess Applicability Open Issues Pursuing with an objective to finance and promote initiatives to improve agriculture and farmer welfare, the Go... ...
