Posts Tagged ‘Catering’

Multiple services each of which separately classifiable provided based on c...

Posted On October 30th, 2019

Note – The Applicant is engaged in supply of ‘Relocation Management Service’ to its clients located in India, which primarily involves facilitation/administration/management of relocation of client’s employees from one location […]

Supply of ice creams in IBACO outlets is a supply of service under SAC 9963

Posted On October 24th, 2019

Note – The ice creams, chocolates, ice cream cakes and pizza cakes made as per the orders of the customers and served in IBACO outlet qualifies as composite supply under […]

Cum tax value benefit available to calculate tax where tax is not collected...

Posted On October 17th, 2019

Note – The conceded position emerging from record is that the Petitioner declared lesser value of service in the service tax returns than value shown in the balance sheet and […]

Supply of food under cash and carry model from employer premises entitled t...

Posted On October 17th, 2019

Note – Under the cash and carry model, it is seen that the materials offered to the employees on the menu card are displayed and there is no binding on […]

Doctrine of mutuality holds good for unincorporated members clubs despite A...

Posted On October 9th, 2019

  Note – The doctrine of mutuality continues to be applicable to incorporated and unincorporated members’ clubs after the 46th Amendment adding Article 366(29-A) to the Constitution of India.   […]

IGST Rate amendment on certain services

Posted On October 3rd, 2019

G.S.R……(E).- In exercise of the powers conferred by sub-sections (1), (3) and (4) of section 5, sub-section (1) of section 6 and clauses (iii), (iv) and (xxv) of section 20 […]

Composite exam services provided to a University would be exempted from GST

Posted On September 26th, 2019

Note – Applicant is providing ‘Composite Services in as much as they provide services to completely manage the conduct of examinations electronically like facilitation of online booking of examination slots […]

Services in relation to educational conference would be liable to GST and n...

Posted On September 26th, 2019

Note – Supply of all services to an Educational Institution are not exempt. Only the specified services are exempt. The activities of holding educational conference / gathering of students, faculty […]

GST Rate Change on Services-Council Meeting 20th Sept. 2019

Posted On September 22nd, 2019

GST Council in the 37th meeting held on 20th September, 2019 at Goa took following decisions relating to changes in GST rates, ITC eligibility criteria, exemptions and clarifications on connected […]

Where meaning of words or expressions is not clear purposive rule to be fol...

Posted On September 20th, 2019

Note – Where the meaning of a word or expression is not clear, obviously the literal rule of interpretation cannot be applied, and hence resort is to be had to […]

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