The Service tax on Restaurant was originally levied in the year 2011 with certain conditions like restaurant having facility of air-conditioning and license to serve alcoholic beverages are liable. Presently, all the restaurants having Air conditioning facility /Central heating system are subject to tax even if it does not have a bar license and are …
by CA Manoj Nahata 
It is a general rule that the liability of service tax rests upon the service provider only. However there is exception of some services under reverse charge /joint charge mechanism where the statutory liability is either fully or partially shifted on the service receivers also. Generally, service tax is charged separately in the invoice raised …
by CA Manoj Nahata 
Availment of Cenvat Credit for the prior period has always been a disputed matter. Over and above that, availment of Cenvat Credit for the period prior to registration under service tax law has created one more new dispute. The tax dept. always denied the claim on the ground that during the disputed period the assessee …
by CA Manoj Nahata 
The reverse charge mechanism under service tax is not alien to us. We have been dealing with this system since long. Under this concept a few categories of specified persons (generally service recipients) are made liable to discharge service tax liability on the services received by them. The provider of service is released from paying …
by CA Manoj Nahata 
Recently, the Larger Bench of Hon’ble Delhi Tribunal in a landmark judgment has finally settled the two conflicting decisions of the co-ordinate benches of Bangalore Tribunal & Ahmadabad Tribunal. The matter was with regards to the levy of Service Tax on value of FOC material supplied by the service recipient to the service provider under …
by CA Manoj Nahata 
There has been a long judicial dispute going on the matter of allow ability of Cenvat Credit claim especially in a case where the seller fails to deposit the amount of duty collected from the buyers to the Government account. This situation is not restricted only to the Central Excise cases but it is also …
by CA Manoj Nahata 
Summary of judgment Recently, the Central Excise & Service Tax Appellate Tribunal (CESTAT) – Kolkata Bench, in case of Suchak Marketing (P.) Ltd. v. Commissioner of Service Tax, Kolkata [2013] 35 taxmann.com 360 (Kolkata – CESTAT) delivered an important judgment whereby the Hon’ble Tribunal held that if no service is rendered by service provider, there …
by CA Manoj Nahata 
Recently, the Hon’ble Delhi High Court in case of Intercontinental Consultants and Technorats P.Ltd. v. Union of India and other [2013] 59 VST 487 (Delhi) held that rule 5 of the Service Tax (Determination of Values) Rules,2006 which provide for inclusion of the expenditure or costs incurred by the service provider in the course of …
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