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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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TAX ABATEMENT IN SERVICE TAX - Part – I
What is Abatement According to Oxford English Dictionary, the word, 'abatement' means 'to fell', 'to beat'. 'Abate' means becoming less intense or vide spread. It also means to diminish or take a... ...
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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 determin... ...
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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? - H... ...
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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 ... ...
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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 o... ...
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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... ...
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Frequently Asked Questions (FAQs) on Swachh Bharat Cess (SBC)
OFFICE OF THE COMMISSIONER CENTRAL EXCISE COMMISSIONERATE F- BLOCK, RISHI NAGAR, LUDHIANA. F. No. IV(16)Hqrs/Tech/Ldh/SBC/37/2015/341-60 Dat... ...
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Diwali Bonus “Swachh Bharat Cess”
In Finance Act, 2015 new chapter VI has been added for introduction of levy and collection of Swachh Bharat Cess (SBC). Now on 06 th November 2015, Notification 21/2015-Service Tax has been... ...
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Changes in Indirect Taxes -Union Budget 2013
Dear Professional Colleague, We are sharing with you important changes in Indirect Taxes - Union Budget 2013:- No change in peak rate of Customs (10%), Central Excise (12%) and Service tax rates... ...
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Budget 2012 and amendment in Service Tax
Budget 2012: Changes in Service Tax- . A. Rate changes: The rate of service tax is being restored to the statutory rate of 12% - - Composition Rates-- i For life insurance: 3% fo... ...
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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 ch... ...
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2022 (3) TMI 329 - CESTAT AHMEDABAD
Nature of activity - sale or service - packed food which is sold as take away either on the counter of the restaurant or through delivery boys to the customer s place, and not served in the restaurant... ...
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2018 (6) TMI 1365 - CESTAT NEW DELHI
Service or sale - sale of packed food to the airlines, on which VAT already discharged - whether the said activity amounts to Service and is liable to Service Tax or not? - Held that:- The invoice of ... ...
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SERVICE TAX ON HOTELS AND RESTAURANTS – RECENT DELHI HIGH COURT JUDGMENT
Prior to 1 st July 2012, short term accommodation (upto three months) provided by hotels, inn, guest house, club or campsite, by whatever name called, for providing of accommodation for continuous p... ...
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SWACHH BHARAT CESS (SBC)FREQUENTLY ASKED QUESTIONS (FAQ)
SWACHH BHARAT CESS (SBC) FREQUENTLY ASKED QUESTIONS (FAQ) Background: Chapter VI (Section 119) of the Finance Act 2015 contains provisions for levy and collection of Swachh Bhar... ...
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SWACHH BHARAT CESS (SBC)-FREQUENTLY ASKED QUESTIONS (FAQ)
SWACHH BHARAT CESS (SBC) FREQUENTLY ASKED QUESTIONS (FAQ) Background: Chapter VI (Section 119) of the Finance Act 2015 contains provisions for levy and collection of Swachh Bhar... ...
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VALUATION OF SUPPLY OF FOOD SERVICES
Taxable Service for Supply of Food Service portion in supply of food any other articles of human consumption of drinks is taxable under section 66E(i) of the Finance Act 1994 as amended by ... ...
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2012 (6) TMI 792 - GAUHATI HIGH COURT
A.K. Goel, CJ and Ujjal Bhuyan, J. For the Petitioner : Shri Mub Sharma , Manager Finance For the Respondent : None Judgment This petition seeks quashing of Section 65(105) (zzd) an... ...
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Valuation – MRP Based Value – Section 4A
VALUATION - MRP BASED VALUE - SECTION 4 Under section 4A duty will be payable as a percentage of Retail Sale Price for the specified commodities only. Central govt. issue the notification in offici... ...
