/** * The main template file * * This is the most generic template file in a WordPress theme * and one of the two required files for a theme (the other being style.css). * It is used to display a page when nothing more specific matches a query. * E.g., it puts together the home page when no home.php file exists. * * @link https://developer.wordpress.org/themes/basics/template-hierarchy/ * * @package WordPress * @subpackage Tally * @since 1.0.0 */ ?>
The Hon’ble Madras High Court (“HC”) in Anjappar Chettinad A/C Restaurants v. Joint Commissioner [W.P. Nos. 13469 of 2020, 28789 & 28095 of 2019 and 1748 & 5935 of 2021 decided on May 20, 2021] held that provision of food and drink to be taken-away in parcels by restaurant tantamount to the sale of food and drink and thus, shall not attract service tax under the Finance Act.
The Anjappar Chettinad (“the Petitioner”) run Air-Conditioned restaurants under the name and style of Anjappar Chettinad, Thalapakkatti Hotels, RSM Foods and Prasanam Foods, the latter two being franchisees of Sangeetha restaurant, respectively. The Petitioner holds service tax registration for providing restaurant services, outdoor catering services and mandap keeping services. Audit was undertaken in all the cases and the Department concluded that service tax had not been discharged in relation to ‘take away/parcel services’ for various periods upto June, 2017 when Goods Services Tax (“GST”) came into force.
Whether there is a liability to pay service tax under the Finance Act, 1994 (“Finance Act”), on food that is ‘taken away’ or collected from restaurants or eateries, in parcels.
The Hon’ble Madras HC in W.P. Nos. 13469 of 2020, 28789 & 28095 of 2019 and 1748 & 5935 of 2021 decided on May 20, 2021, held as under:
Section 66E(i) of the Finance Act
“66E. Declared services
The following shall constitute declared services, namely-
(i) Service portion in an activity wherein goods, being food or any other article of human consumption or any drink (whether or not intoxicating) is supplied in any manner as a part of the activity.”
DISCLAIMER: The views expressed are strictly of the author and A2Z Taxcorp LLP. The contents of this article are solely for informational purpose. It does not constitute professional advice or recommendation of firm. Neither the author nor firm and its affiliates accepts any liabilities for any loss or damage of any kind arising out of any information in this article nor for any actions taken in reliance thereon.
In M/s Mangalore Refinery and Petrochemicals Limited v. the State of Karnataka [S.T.R.P. No. 433 of 2017 decided on July 1, 2021] M/s Mangalore Refinery and Petrochemicals Limited (“the Petitioner”)
There are many modes by which a foreign company may set up their business/an entity in India. Most popular modes are establishing a Liaison office (hereinafter "LO”), Branch Office (“BO”), Project
In this write-up, the paper writer outlines statutory provisions of the Service Tax and GST Regime relevant to Notice Pay Recovery. Thereafter stand of revenue on the said issue is explained.
COVID-19 pandemic has hit everyone hard. The magnitude of this pandemic can be ascertained from the fact that even superpowers appear to be helpless against this invisible enemy. Realizing the gravity
The Hon’ble Calcutta High Court in Abdul Mannan Khan v. the GST Council & Ors. [WPA 236 of 2020 dated January 04, 2021] declined to interfere in a matter and dismissed the petition of the assessee