Just a moment...

⚠✕
❮ Top
FeedbackReport
☰
×

By creating an account you can:

Logo TaxTMI
>
Feedback/Report an Error ✕
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. Put words in double quotes for exact word search, eg: "income tax"
  2. Avoid noise words such as : 'and, of, the, a'
  3. Sort by Relevance to get the most relevant document.
  4. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
    5. Text Search
  5. The system will try to fetch results that contains ALL your words.
  6. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
    7. Text Search
╳
Add to...
You have not created any category. Kindly create one to bookmark this item!
✕
Create New Category
Hide
Title :
Description :
❮❮ Hide
Expand ❯❯
Close ✕
🔎 Highlights - 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
Law:
---- All Laws----❯
  • ---- All Laws----
  • Income Tax
  • Direct Taxes
  • Benami Property
  • Central GST Laws
  • SGST - State GST Laws
  • Customs
  • FTP - Foreign Trade Policy
  • SEZ - Special Economic Zone
  • FEMA - Foreign Exchange Management
  • Companies Law
  • SEBI - Securities & Exchange Board of India
  • IBC - Insolvency and Bankruptcy
  • PMLA - Money-Laundering
  • Indian Laws
  • Bill / Finance Bills
  • Wealth Tax
  • Service Tax
  • Central Excise
  • VAT / Sales Tax
Month:
---- All Months ----❯
  • ---- All Months ----
  • January
  • February
  • March
  • April
  • May
  • June
  • July
  • August
  • September
  • October
  • November
  • December
Year:
---- All Years ----❯
  • ---- All Years ----
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
    July 31, 2025 Circulars DGFT
    DGFT expands General Authorisation for Export of Chemicals under Para 10.16, requiring online applications and destination details
    July 31, 2025 Circulars SEBI
    Updated Master Circular for Stock Brokers Consolidates Guidelines and Rescinds Previous Circulars Under Regulatory Powers
    July 31, 2025 Circulars SEBI
    Securities Regulator Removes Notification and Custodial Code Rules for Non-Resident Derivative Investors Under New Position Limit Guidelines
    July 31, 2025 Circulars SEBI
    Regulator Extends Algorithmic Trading Safety Rules Deadline to October 1, 2025, Under Section 15A
    July 31, 2025 Case Laws GST
    Tax Liability Confirmed Despite Limitation Plea Under GST Act Section 74(10); Appeal Allowed Under Section 107
    July 31, 2025 Case Laws GST
    Constitutional Validity Upheld for Blocking ITC Under Rule 86A Without Prior Hearing to Prevent Fraud
    July 31, 2025 Case Laws GST
    IGST and penalty upheld for goods detained due to missing Part B of E-way bill under Rule 138 MPGST
    July 31, 2025 Case Laws Customs
    Penalty under Section 117 Customs Act set aside due to no mis-declaration in shipping bills and FT Policy breach only
    July 31, 2025 Case Laws Money Laundering
    Special Judge's Money Laundering Cognizance Invalid Without Hearing Under Section 223(1) BNSS
    July 31, 2025 Case Laws Income Tax
    HC upholds rulings on foreign commission, market losses, liquidated damages, Section 14A disallowance, and patent charges
    July 31, 2025 Case Laws Income Tax
    ITAT Upholds AO's Limited Scrutiny Powers on Capital Gains Valuation Under Section 50CA and Rule 11UA(1)
    July 31, 2025 Case Laws Income Tax
    ITAT Rules No Double Taxation on Surrendered Income, Bars Section 115BBE Taxation Without Deemed Income Assessment
    July 31, 2025 Case Laws Income Tax
    Compensation for Agricultural Land Under National Highways Act Exempt from Tax Under Section 96 RFCTLARR Act
    July 31, 2025 Case Laws GST
    Section 107(4) timeline is directory, Limitation Act applies, natural justice violated under Sections 73 and 75
    July 31, 2025 Case Laws Income Tax
    Penalty under Section 271(1)(c) set aside as taxpayer showed no willful concealment in capital gains reporting
    July 31, 2025 Case Laws Income Tax
    Partial Allowance of Cash Payments under Section 40A(3); MAT Adjustment under Section 14A Rejected
    July 31, 2025 Case Laws Customs
    Imported PVC Resin SP 660 Classified Under CTH 3904 2110, Benefit Allowed Under Notification 46/2011-Cus
    July 31, 2025 Case Laws GST
    GST Registration Restored Under CGST Act 2017 on Condition of Rs. 21,500 Payment Within Two Weeks
    July 31, 2025 Case Laws GST
    Retrospective GST Cancellation Set Aside for Lack of Documents; Fresh Inspection Ordered Under GST Rules
    July 31, 2025 Case Laws Income Tax
    Unabsorbed Depreciation under Section 32(2) Can Offset Income from Any Source Without Business Activity
❮

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

NOTE:

Highlights

Home / Highlights / GST / 2018 / July, 2018 / This
Back

All Highlights

Showing Results for : Law : All
Reset Filters
Showing
Records
ExpandCollapse

    Highlights

    Home / Highlights / GST / 2018 / July, 2018 / This
    Back

    All Highlights

    Showing Results for : Law : AllReset Filters
    Case ID :
    GST

    Classification of services - Outdoor catering services or...

    Services Classified as Outdoor Catering, Not Restaurant or SEZ Canteen; Distribution Role Doesn't Affect Tax Status.

    📋
    Contents
    Note

    Note

    Note

    Bookmark

    print

    Print

    Print Options

    GSTJuly 24, 2018Case LawsAAR

    Classification of services - Outdoor catering services or restaurant service? - It is clear that the applicant cannot claim that they are running a canteen in SEZ. - their service would be in the nature of outdoor catering service. - The undertaking of additional responsibility of services of distribution of food by the applicant would in no way impact the classification or taxability of the services being provided by the applicant.

    View Source View

    You may also like:

    Topics

    ActsIncome Tax
    Next ➔