Attachment and proclamation of sale of immovable property: limitation treated from financial year end; proclamation held within period, petition dismi...
Second Schedule attachment and validity of a post-notice mortgage: TRO cannot declare mortgage void ab initio; sale and appropriation allowed thereaft...
Limitation for final assessment under sections 144C and 153 treated jointly, resulting in quashing of timebarred assessment order and liberty to reviv...
Deductibility of settlement payments for securities law penalties and treatment of unexplained cash credits in share trading -- Tribunal upholds posit...
Threshold for allottee-initiated insolvency petitions in leasehold real estate upheld; petition admitted after possession letters deemed legally ineff...
Contravention of foreign exchange rules in crossborder diamond payments; appellate tribunal reduces one appellant's penalty for delay and proportional...
AAR held that supply of carbonated drinks (aerated water) by the applicant's restaurant, whether served alone or along with food, constitutes "restaurant service" and a composite supply under Clause 6(b) of Schedule II. The beverages are value-added, served in restaurant glassware with accompaniments, and consumed using the restaurant's facilities, thus qualifying as supply of "any drink (other than alcoholic liquor for human consumption)" as part of restaurant service. The principal supply is restaurant service, taxable as a service under Entry 7 of Notification 11/2017-Central Tax (Rate). As the restaurant is in a "specified premises," the applicable GST rate is 18% on such supplies.
AAR held that supply of carbonated drinks (aerated water) by the applicant's restaurant, whether served alone or along with food, constitutes "restaurant service" and a composite supply under Clause 6(b) of Schedule II. The beverages are value-added, served in restaurant glassware with accompaniments, and consumed using the restaurant's facilities, thus qualifying as supply of "any drink (other than alcoholic liquor for human consumption)" as part of restaurant service. The principal supply is restaurant service, taxable as a service under Entry 7 of Notification 11/2017-Central Tax (Rate). As the restaurant is in a "specified premises," the applicable GST rate is 18% on such supplies.
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