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: VAT RATES :: empanelment :: ACCOUNTING STANDARDS :: form 3cd :: list of goods taxed at 4% :: VAT Audit :: ICAI offer Get Windows 7,Office 2010 in Rs.799 Taxes :: ARTICLES ON INPUT TAX CREDIT IN VAT :: ACCOUNTING STANDARD :: articles on VAT and GST in India :: cpt :: Central Excise rule to resale the machines to a new company :: TDS :: TAX RATES - GOODS TAXABLE @ 4% :: due date for vat payment
 
 
Service Tax »
 GST Council may discuss tax rate on gold at Udaipur meet
 Govt may rework indirect tax estimates mid-way after GST
 GST Council meeting: States allowed to tweak taxpayer division after consulting Centre
 Government may rework indirect tax maths mid-way after GST entry
 Govt may rework indirect tax mid-way after GST entry
 GST rollout will reduce disparity among states
 GST: E-tailers oppose tax laws
 Service Tax Act Chapter V Of The Finance Act, 1994
 Delhi government unlikely to achieve VAT target
  National Goods And Services Tax Appellate Tribunal
 Service Of Notice Under Model Gst Act

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