GST Helpdesk   Subscription   Demo   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
What's New Case Laws Highlights Articles News Forum Short Notes Statutory TMI SMS More ...
 
Discussions Forum
Home Forum Service Tax
A Public Forum.
Anyone can participate to share knowledge.
We acknowledge the contributions of Experts/ Authors.
 
← Previous Next →

Service Tax on Canteen Bills - Service Tax

Issue Id: - 3170
Dated: 13-7-2011
By:- Prakash Patil
Service Tax on Canteen Bills

  • Contents

Dear Sir / Madam,

We have canteen with subsidies food in our company. It is owned by third-party. They raise monthly bill on company. One is for subsidies food and another is for coupons issued to employees.

He raise bill for subsidies foods with abetment of 50% as per sub clause zzt of Section 65. Company pays bill with Service Tax and avail credit. In the second case, he raise the bill for coupons issued to employees including Service Tax. Company pays him with ST and do not avail credit.

Since it is pure reimbursement of bill to contractor and company is recovering the coupon charges from its employees's salary.

How can he raise the service Tax?

Posts / Replies

Showing Replies 1 to 2 of 2 Records

1 Dated: 13-7-2011
By:- pradeep khatri

Since your case does not fall under the category of 'Pure Agent, therefore, you are being charged for Coupan issued by Contractor.  Kindly aslo refer Sodexo case in this regard where Hon'ble Tribunal has held that it is taxable service.


2 Dated: 14-7-2011
By:- ANAND SHEMBEKAR

Dear Mr. Prakash Patil

The reply given earlier by Mr. Khatri is correct. Further we like to add that w.e.f. 01/04/2011 there are changes in cenvat credit rules , if the services avail which are  wholly consumed

by the employees like staff bus,canteen etc , eligibility of cenvat credit to be checked once again , I as per my view w.e.f. 01/04/2011 , you are not eligible to take cenvat credit on outdoor caterer services in this factory canteen case.

 

Thanks

 

A M HEMBEKAR

9421187122

 


1

Old Query - New Comments are closed.

← Previous Next →

Latest Notifications:

    Dated      Category

20-7-2017 Cus (NT)

18-7-2017 IT

18-7-2017 CE (NT)

18-7-2017 CE

18-7-2017 GST CESS Rate

15-7-2017 Kerala SGST

14-7-2017 Andhra Pradesh SGST

14-7-2017 Cus (NT)

14-7-2017 Cus

13-7-2017 Co. Law

13-7-2017 Co. Law

13-7-2017 ADD

13-7-2017 ADD

12-7-2017 Jammu & Kashmir SGST

12-7-2017 Gujarat SGST

12-7-2017 Gujarat SGST

12-7-2017 CGST Rate

12-7-2017 UTGST Rate

12-7-2017 UTGST Rate

12-7-2017 IGST Rate

More Notifications


Latest Circulars:

19-7-2017 Income Tax

18-7-2017 Customs

17-7-2017 Customs

14-7-2017 Income Tax

13-7-2017 Central Excise

13-7-2017 Customs

13-7-2017 Central Excise

13-7-2017 Customs

7-7-2017 Income Tax

7-7-2017 Goods and Services Tax

More Circulars



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map || ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version