Latest Expert Exchange Queries
sitemapHome | Registration | Job Portal for CA's | Expert Exchange | Currency Converter | Post Matrimonial Ads | Post Property Ads
News shortcuts: From the Courts | News Headlines | VAT (Value Added Tax) | Service Tax | Sales Tax | Placements & Empanelment | Various Acts & Rules | Latest Circulars | New Forms | Forex | Auditing | Direct Tax | Customs and Excise | ICAI | Corporate Law | Markets | Students | General | Indirect Tax | Mergers and Acquisitions | Continuing Prof. Edu. | Budget Extravaganza | Transfer Pricing
Popular Search: ACCOUNTING STANDARDS :: TDS :: cpt :: due date for vat payment :: VAT RATES :: ICAI offer Get Windows 7,Office 2010 in Rs.799 Taxes :: VAT Audit :: Central Excise rule to resale the machines to a new company :: ARTICLES ON INPUT TAX CREDIT IN VAT :: TAX RATES - GOODS TAXABLE @ 4% :: ACCOUNTING STANDARD :: list of goods taxed at 4% :: form 3cd :: empanelment :: articles on VAT and GST in India
« Service Tax »
 Service Tax On Hotels And Restaurants – Recent Delhi High Court Judgment
 GST Council discusses 4-tier tax rate, cess on demerit goods
 Why you shouldn’t miss these three simple tax saving options beyond Section 80C
 Determination of value for transactions between the Related parties under GST Laws.
 Higher collections can offset GST losses
 GST to subsume over a dozen Central, State taxes
 Incidence of indirect taxes won't go up under GST
 Advanced Budget date: Absence of a GST rate may present estimation challenges
  Tax queries answered by Dilip Lakhani, Senior Chartered Accountant
 FinMin warns tax officials of action against GST protest
 Model GST Law may redefine employer-employee relationship

No service tax on food supplied
July, 23rd 2010

The Delhi High Court has said that eatables provided by the Indian Railways Catering & Tourism Corporation (IRCTC) in trains do not come within the ambit of service tax.

The court passed the order on a petition of the IRCTC, seeking a direction from the government to impose service tax on food and beverages served by the Railways, instead of Value Added Tax (VAT).

Rejecting IRCTC's plea, a division bench comprising Justices V K Jain and Badar Durrez Ahmed said that service tax cannot be imposed on eatables and beverages served in moving trains.

"We hold that the transaction between the petitioner firm (IRCTC) and Indian Railways for providing food and beverages to passengers aboard trains is a transaction of sale of goods by IRCTC to Indian Railways," the court said.

"There is no element of service at all, except heating cooked food and serving food and beverages. In fact, the service component with respect to sale of food in a restaurant is much more than supply of food to a passenger in a compartment of a train," it added.

The IRCTC had contended that provision of eatables and beverages to passengers amounts to services provided, and not sale of these items.

IRCTC is a subsidiary of Indian Railways that handles catering, tourism and online ticketing operations. IRCTC is in charge of catering services on trains and railway stations across India.

Home | About Us | Terms and Conditions | Contact Us
Copyright 2016 CAinINDIA All Right Reserved.
Designed and Developed by Binarysoft Technologies Pvt. Ltd.
Binarysoft Technologies - Our Mission

Transfer Pricing | International Taxation | Business Consulting | Corporate Compliance and Consulting | Assurance and Risk Advisory | Indirect Taxes | Direct Taxes | Transaction Advisory | Regular Compliance and Reporting | Tax Assessments | International Taxation Advisory | Capital Structuring | Withholding tax advisory | Expatriate Tax Reporting | Litigation | Badges | Club Badges | Seals | Military Insignias | Emblems | Family Crest | Software Development India | Software Development Company | SEO Company | Web Application Development | MLM Software | MLM Solutions