Just a moment...

Top
Help
×

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
Make Most of Text Search
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
  6. Text Search
  7. The system will try to fetch results that contains ALL your words.
  8. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  9. Text Search
Add to...
You have not created any category. Kindly create one to bookmark this item!
Create New Category
Hide
Title :
Description :
❮❮ Hide
Default View
Expand ❯❯
Close ✕
🔎 Case Laws - Adv. Search
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text
  • Main Text
  • Main Text + AI Text
  • AI Text
  • Title Only
  • Head Notes
  • Citation
Party Name: ?
Party name / Appeal No.
Include Word: ?
Searches for this word in Main (Whole) Text
Exclude Word: ?
This word will not be present in Main (Whole) Text
Law:
---- All Laws----
  • ---- All Laws----
  • GST
  • Income Tax
  • Benami Property
  • Customs
  • Corporate Laws
  • Securities / SEBI
  • Insolvency & Bankruptcy
  • FEMA
  • Law of Competition
  • PMLA
  • Service Tax
  • Central Excise
  • CST, VAT & Sales Tax
  • Wealth tax
  • Indian Laws
Courts: ?
Select Court or Tribunal
---- All Courts ----
  • ---- All Courts ----
  • Supreme Court - All
  • Supreme Court
  • SC Orders / Highlights
  • High Court
  • Appellate Tribunal
  • Tribunal
  • Appellate authority for Advance Ruling
  • Advance Ruling Authority
  • National Financial Reporting Authority
  • Competition Commission of India
  • ANTI-PROFITEERING AUTHORITY
  • Commission
  • Central Government
  • Board
  • DISTRICT/ SESSIONS Court
  • Commissioner / Appellate Authority
  • Other
Situ: ?
State Name or City name of the Court
Landmark: ?
Where case is referred in other cases
---- All Cases ----
  • ---- All Cases ----
  • Referred in >= 3 Cases
  • Referred in >= 4 Cases
  • Referred in >= 5 Cases
  • Referred in >= 10 Cases
  • Referred in >= 15 Cases
  • Referred in >= 25 Cases
  • Referred in >= 50 Cases
  • Referred in >= 100 Cases
From Date: ?
Date of order
To Date:
TMI Citation:
Year
  • Year
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
  • 2010
  • 2009
  • 2008
  • 2007
  • 2006
  • 2005
  • 2004
  • 2003
  • 2002
  • 2001
  • 2000
  • 1999
  • 1998
  • 1997
  • 1996
  • 1995
  • 1994
  • 1993
  • 1992
  • 1991
  • 1990
  • 1989
  • 1988
  • 1987
  • 1986
  • 1985
  • 1984
  • 1983
  • 1982
  • 1981
  • 1980
  • 1979
  • 1978
  • 1977
  • 1976
  • 1975
  • 1974
  • 1973
  • 1972
  • 1971
  • 1970
  • 1969
  • 1968
  • 1967
  • 1966
  • 1965
  • 1964
  • 1963
  • 1962
  • 1961
  • 1960
  • 1959
  • 1958
  • 1957
  • 1956
  • 1955
  • 1954
  • 1953
  • 1952
  • 1951
  • 1950
  • 1949
  • 1948
  • 1947
  • 1946
  • 1945
  • 1944
  • 1943
  • 1942
  • 1941
  • 1940
  • 1939
  • 1938
  • 1937
  • 1936
  • 1935
  • 1934
  • 1933
  • 1932
  • 1931
  • 1930
Volume
  • Volume
  • 1
  • 2
  • 3
  • 4
  • 5
  • 6
  • 7
  • 8
  • 9
  • 10
  • 11
  • 12
TMI
Example : 2024 (6) TMI 204
By Case ID:

When case Id is present, search is done only for this

Sort By:
RelevanceDefaultDate
    No Records Found
    ❯❯
    MaximizeMaximizeMaximize
    0 / 200
    Expand Note
    Add to Folder

    No Folders have been created

      +

      Are you sure you want to delete "My most important" ?

      NOTE:

      Case Laws
      Showing Results for :
      Reset Filters
      Results Found:
      AI TextQuick Glance by AIHeadnote
      Show All SummariesHide All Summaries
      No Records Found

      Case Laws

      Back

      All Case Laws

      Showing Results for :
      Reset Filters
      Showing
      Records
      ExpandCollapse
        No Records Found

        Case Laws

        Back

        All Case Laws

        Showing Results for : Reset Filters
        Case ID :

        📋
        Contents
        Note

        Note

        -

        Bookmark

        print

        Print

        Login to TaxTMI
        Verification Pending

        The Email Id has not been verified. Click on the link we have sent on

        Didn't receive the mail? Resend Mail

        Don't have an account? Register Here

        <h1>Waiver of Pre-Deposit Granted for Train Caterer's Tax Appeal</h1> <h3>AMBUJ HOTELS & REAL ESTATE P. LTD. Versus COMMR. OF C. EX., ALLAHABAD</h3> The Tribunal granted a waiver of pre-deposit for the admitted appeal and stayed the collection of dues pending the appeal process. The appellant, a ... Waiver of pre deposit - Outdoor catering service - Service of providing food items to the passengers travelling by Shatabdi/Rajdhani and mail/express trains - Tax on sale of chips, biscuits etc. - Held that:- It is a matter of common knowledge that in trains there is service of serving breakfast, lunch and dinner. There is a separate activity of sale of packaged items like biscuits, cakes, potato chips etc. which activity is distinct from the activity of serving meals. In the latter activity packaged food items are sold at MRP prices and no separate amounts are charged as service charges. In our prima facie view the said activity is one of sales and not of service and service tax is not payable on the value of items sold (after allowing 50% abatement as done in the impugned order). The order-in-original does not demonstrate any facts to rebut the argument of the appellant that the difference in figures of receipts as per their annual financial statements and the value of services on which tax has been paid is on account of such sales is not rebutted by Revenue, though such a stand was taken while replying to the Show Cause Notice. So prima facie we accept the contentions of the appellant and consequently we grant waiver of pre-deposit of dues arising from the impugned order for admission of appeal and stay its collection during the pendency of the appeal - Stay granted. Issues:- Pre-deposit of service tax and penalty confirmed against the appellant for the period 2006-07 to 2009-10.- Tax liability on the sale of confectionary items like chips, cakes, biscuits.- Abatement under Notification No. 1/2006 for outdoor catering services on trains.Analysis:1. The appellant, a caterer providing food items to train passengers, sought to dispense with the pre-deposit condition of service tax and penalty amounting to Rs. 1,46,26,474/- confirmed for the period 2006-07 to 2009-10. The appellant recovered the cost of services from M/s. IRCTC and discharged service tax liability after claiming abatement as per Notification No. 1/2006. Additionally, the appellant sold confectionary items to passengers against cash, leading to a dispute with Revenue regarding the assessable value of services provided.2. The Revenue contended that the sale of confectionary items should be added to the assessable value of services under the category of 'outdoor caterers,' resulting in a Show Cause Notice proposing demand confirmation based on the differential value reflected in the appellant's returns and balance sheet. The dispute centered on the tax amount paid by the appellant, which the Revenue claimed was lower than the actual liability, leading to the demand of Rs. 1,46,26,474/-.3. The appellant argued that the differential amount primarily arose from the tax demanded on the sale of items like potato chips, biscuits, cakes, etc., on trains where no catering was involved, and they paid VAT on such sales. The Revenue argued that the abatement could be availed only after including the value of all meal items in the services, a principle allegedly not followed by the appellant, justifying the confirmed demand.4. Upon considering both arguments, the Tribunal acknowledged that the sale of packaged items like biscuits, cakes, potato chips at MRP prices on trains constituted a distinct activity from serving meals. The Tribunal accepted the appellant's contention that such sales were not subject to service tax, especially after allowing the 50% abatement. The Revenue failed to rebut the appellant's claim that the difference in financial statements and the value of services was due to these sales. Consequently, the Tribunal granted a waiver of pre-deposit for the admitted appeal and stayed the collection of dues pending the appeal process.

        Topics

        ActsIncome Tax
        No Records Found