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: due date for vat payment :: ARTICLES ON INPUT TAX CREDIT IN VAT :: articles on VAT and GST in India :: cpt :: form 3cd :: TAX RATES - GOODS TAXABLE @ 4% :: VAT RATES :: empanelment :: TDS :: Central Excise rule to resale the machines to a new company :: list of goods taxed at 4% :: ICAI offer Get Windows 7,Office 2010 in Rs.799 Taxes :: VAT Audit :: ACCOUNTING STANDARD :: ACCOUNTING STANDARDS
 
 
Service Tax »
 All you want to know in 5 brief points
 GST loss to be reduced by slice of service tax
 Government encouraging self-registration for GST
 Spl assembly session on GST Bill on May 9
  Getting the trade to align with GST is a challenge
 Getting the trade to align with GST is a challenge
 With GST launch, race against time to avoid sales tax upheaval across India
 GST to rate taxpayers, businesses on payment record, make ratings public
 7 major benefits of Goods and Services Tax
 100 Opening GST Profiles- Indirect Taxation- ALL Industries
 New Opening Sr. Manager-Indirect Tax For A Leading Power Company

HC seeks response from Centre over service tax on restaurants
September, 06th 2011
The Delhi High Court today sought response from the Centre on a plea of the Federation of Hotels and Restaurants Association of India challenging imposition of service tax on food and beverages served in air-conditioned
restaurants and hotels.
    
A bench headed by Chief Justice Dipak Misra directed the Centre to file its reply on the plea of the association (FHRAI).
    
The Centre, by the Finance Act (Amendment)-2011, has imposed service tax on sale of foods and beverages in air-conditioned restaurants and hotels.
    
"The impugned provision of the Finance Act is illegal, null and void and ultra vires the Constitution of India," the association pleaded.
     
The association further said the law in relation to sale of food and beverages served by the restaurant to any person can be made by state only as it is a state subject.
    
"Tax on sale of food or beverages served by restaurant to any person in the said restaurant is a matter covered by Entry-54, List 2 and consequently only the state legislature is empowered to legislate," the petitioner said.
    
The petitioner added that the sale of food and beverages is sale of goods and not rendering of services and hence not liable to pay service tax.
    
"The transaction of selling of food and beverages in air-conditioned restaurant or in any part of establishment having licence to serve liquor amounts to sale of goods and hence the entire value of goods and beverages sold is nothing but sale of goods and falls within exclusive competence of the state legislature," FHRAI said.
 
 
Home | About Us | Terms and Conditions | Contact Us
Copyright 2017 CAinINDIA All Right Reserved.
Designed and Developed by Binarysoft Technologies Pvt. Ltd.
Internet Marketing Website Marketing Internet Promotion Internet Marketing India Website Marketing India Internet Promotion India Internet Marketing Consultancy Website Marketing Consulta

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