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2023 (2) TMI 783 - CESTAT NEW DELHI
Invocation of extended period of limitation - non-payment of service tax - activity of take-away of food (take-away food items over the counter and not serving on the tables) - rent shared by the asso... ...
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Effective Rates of Service tax after Swachh Bharat Cess
Rates of service tax and compound rates since 1994 Sr. No. Period Rate of Service Tax Rate of Education Cess Ra... ...
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2022 (2) TMI 140 - CESTAT NEW DELHI
Taxability/non-taxability - business of sale of packed food and beverages on board the trains run by Indian Railways besides sale of packed food items/beverages at stalls at railway stations - unjust ... ...
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FICCI-PRE-BUDGET-MEMORANDUM-2015-16
ECONOMY OVERVIEW 1.1 Current state of India's economy India's growth prospects in 2014-15 look much better when compared to the situation a year ago. Various agencies project GDP growth... ...
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EXEMPTION TO RESTAURANT SERVICES
Services provided in relation to serving of food or beverages by a restaurant, eating joint or a mess, other than those having (i) the facility of air-conditioning or central air-heating in any part o... ...
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2009 (5) TMI 766 - CESTAT, BANGALORE
Valuation - MRP based valuation - Section 4A of the Central Excise Act, 1944 - Held that: - Where there is no requirement for declaring retail sale price, the provisions of Section 4 A will not get at... ...
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Minutes of the 35th GST Council Meeting held on 21st June, 2019
Minutes of 35 th GST Council Meeting held on 21 st June, 2019 The 35 th Meeting of the GST Council (hereinafter referred to as 'the Council') was held on 21 st June, 2019 under the Cha... ...
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2013 (11) TMI 1004 - DELHI HIGH COURT
Construction services - challenge to the levy on the ground that the Parliament cannot impose service tax on material or goods used in execution of works/composite contract. Central Sales Tax is payab... ...
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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 theref... ...
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Budget 2011 - Service Tax - New Services
2.1 The following two new services have been proposed: (i) Services by air-conditioned restaurants having license to serve liquor; and (ii) Short-term accommodation in hotels/inns/clubs/guest ... ...
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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, fur... ...
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2019 (2) TMI 689 - CESTAT ALLAHABAD
Non-payment of service tax on 40% value - abatement under notification availed - restaurant service - restriction imposed by provisions of Sub-rule (7) of Rule 4 of Cenvat Credit Rules, 2004 - Held th... ...
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Service Portion in Supply of Foods & Drinks
Service portion in an activity wherein goods, being food or any other article of human consumption or any drink (whether or not intoxicating) is supplied in any manner as a part of the activity is a d... ...
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Impact of imposition of Swachh Bharat Cess on various services: FAQs
Finance Act 2015 had provided provision for levy and collection of Swachh Bharat Cess (SBC) under section 119 of the Finance Act, 2015 at a rate not exceeding two percent on the value of services... ...
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Canteen Service - Service Tax Exempted From 22-10-13
CBEC exempts Services provided in relation to serving of food in canteen maintained by a Factory The Central Government vides Notification No. 14/2013-ST dated October 22, 2013 ( the Notific... ...
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2023 (10) TMI 886 - CESTAT MUMBAI
Levy of service tax along with interest and penalties - sale and supply of food as well as beverages in the multiplex theatre premises - declared services or not - Constitutional validity of the provi... ...
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Union Budget 2013: Changes in Service Tax-reg.
Government of India Ministry of Finance Department of revenue Tax Research Unit *** V. K. Garg Joint Secretary (Tax Research Unit) Tel: 011-23093027; Fax: 011-23093037 ... ...
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ASSESSMENT, CLASSIFICATION, VALUATION, PROVISIONAL ASSESSMENT, MANNER OF DUTY PAYMENT, ACCOUNT CURRENT, SCRUTINY
CHAPTER 3 ASSESSMENT, CLASSIFICATION, VALUATION, PROVISIONAL ASSESSMENT, MANNER OF DUTY PAYMENT, ACCOUNT CURRENT, SCRUTINY PART-I ASSESSMENT 1. Assessment Defined 1.1 The expr... ...
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2018 (7) TMI 432 - CESTAT HYDERABAD
Valuation - benefit of abatement - hotel and accomodation services from 1st May, 2011 - N/N. 1/2006-ST - CENVAT credit on inputs/input services and common input services availed - Held that:- There is... ...
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Taxability/non-taxability - business of sale of packed food and beverages on board the trains run by...
Taxability/non-taxability - business of sale of packed food and beverages on board the trains run by Indian Railways besides sale of packed food items/beverages at stalls at railway stations - In the ... ...
