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 ...
Extracts
Home List
← Previous Next →

Service Tax on Canteen Services and Staff Transportation.

Service Tax - Started By: - Santosh Mali - Dated:- 28-5-2016 Last Replied Date:- 30-5-2016 - Dear All, We are manufacturer of Plastic Molded Parts of Motor Vehicle. Chapter heading 87089900. Our total employee including contractual are >250. Hence canteen facility to the workers is the statutory requirement under Section 46, of the Factories Act, 1956. Hence we are availing the service tax for canteen services provided. Caterer is third party who is preparing foods at his location and serves .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

lhi in the case of Hindustan Coca-Cola Beverages Pvt Ltd Versus CCE, Meerut-II, 2015 (10) TMI 2463 - CESTAT NEW DELHI has allowed the credit of outdoor canteen service. And there are other case laws as well. However, the arrangement as mentioned in your query as regard the caterer who prepares the food at his premises and brings into you factory premises to serve your employee is something not understood because as per Factories Act, 1948, the canteen should be within the factory premises. Even .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ave impact on their contribution in the work. The efficiency is best when transport is arranged which ultimately boost production. Thus the input service is in or in relation to manufacturing activity and therefore credit should be allowed. Thanks. - Reply By KASTURI SETHI - The Reply = In support of the views of Sh.Ganeshan Kalyani, Sir, a case law is appended below:- C.C.E., CHENNAI-III Versus VISTEON POWERTRAIN CONTROL SYSTEMS (P) LTD. 2016 (41) S.T.R. 168 (Mad.) - 2015 (3) TMI 736 - MADRAS H .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

been settled, CENVAT credit of service tax paid on tour operator service is allowed. - Reply By Ganeshan Kalyani - The Reply = Sri Kasturi Sir thanks for reproducing the Judgment. This is of utmost important based on which querist can draft a reply letter. Thanks. - Reply By surya narayana - The Reply = Sirs,In my view, we need to consider the period of availing credit in terms of amended definition and the exclusion clauses, though the case law cited decided in favour of assessee since they re .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Advanced Search


Latest Notifications:

    Dated      Category

20-7-2017 Cus (NT)

20-7-2017 GST CESS Rate

19-7-2017 IT

19-7-2017 IT

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

More Notifications


Latest Circulars:

21-7-2017 Goods and Services Tax

20-7-2017 Goods and Services Tax

20-7-2017 Goods and Services Tax

19-7-2017 Goods and Services Tax

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

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