Just a moment...

Top
Help
Upgrade to AI Search

We've upgraded AI Search on TaxTMI with two powerful modes:

1. Basic
Quick overview summary answering your query with referencesCategory-wise results to explore all relevant documents on TaxTMI

2. Advanced
• Includes everything in Basic
Detailed report covering:
     -   Overview Summary
     -   Governing Provisions [Acts, Notifications, Circulars]
     -   Relevant Case Laws
     -   Tariff / Classification / HSN
     -   Expert views from TaxTMI
     -   Practical Guidance with immediate steps and dispute strategy

• Also highlights how each document is relevant to your query, helping you quickly understand key insights without reading the full text.Help Us Improve - by giving the rating with each AI Result:

Explore AI Search

Powered by Weblekha - Building Scalable Websites

×

By creating an account you can:

Logo TaxTMI
>
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
Add to...
You have not created any category. Kindly create one to bookmark this item!
Create New Category
Hide
Title :
Description :
+ Post an Article
Post a New Article
Title :
0/200 char
Description :
Max 0 char
Category :
Co Author :

In case of Co-Author, You may provide Username as per TMI records

Delete Reply

Are you sure you want to delete your reply beginning with '' ?

Delete Issue

Are you sure you want to delete your Issue titled: '' ?

Articles

Back

All Articles

Advanced Search
Reset Filters
Search By:
Search by Text :
Press 'Enter' to add multiple search terms
Select Date:
FromTo
Category :
Sort By:
Relevance Date

RESTAURANT SERVICES: PUNJAB AND HARYANA HIGH COURT ISSUES NOTICES TO CENTRE AND STATE

Rishi Chanan
Double taxation challenge over service tax and state VAT in restaurant services seeks reconciliation of overlapping tax bases. The petition challenges the constitutional validity of service tax on restaurant services and argues that concurrent application of service tax and state VAT creates overlapping taxation because the central levy is applied to part of the billed value while the state taxes the entire billed value, invoking the mutual exclusivity principle between central and state taxes; the High Court has issued notices to the Union and the State and listed the matter for further hearing. (AI Summary)

On 16.10.2014 Hon’ble Punjab and Haryana High court issued notice of motion to the Centre and State Governments to appear on 05.12.2014 in CWP No. 21365 of 2014.

Firstly, I argued on challenging the constitutional validity of applicability of service tax in restaurants and the second argument is on the basis that the union government is charging service tax on 40% value then why the Punjab Government is charging VAT on 100% value, it has to be on 60, if it is applicable, because both taxes are mutually exclusive as held by the Hon’ble Supreme Court in the case of Imagic Creative. The case is next listed on 05.12.2014. The following is the text of Notice of Motion:

105

CWP No.21365 of 2014

M/s Ramneek Beer Bar and Restaurant

vs.

Union of India and others

Present:- Mr. Rishi Chanan, Advocate

for the petitioner.

* * *

Notice of motion for 05.12.2014.

(RAJIVE BHALLA)

JUDGE

(AMIT RAWAL)

JUDGE

October 16, 2014

 

Hope, if the constitutionality would be upheld, the relief on double taxation by Punjab VAT will allowed.

Regards,

Rishi Chanan, Advocate

Mob:-098158-28244

answers
Sort by
+ Add A New Reply
Hide
+ Add A New Reply
Hide
Recent Articles