Service tax on sale of food & beverages items at multiplex
This query is : Resolved
23 January 2014
Is Service tax applicable on sale of Food & Beverages items.
Food and Beverage items eg.Pepsi,popcorn,samosa which are sold just outsde/inside the auditorium.
Possible provide me with the notification or circular or precedence
Food and Beverage items eg.Pepsi,popcorn,samosa which are sold just outsde/inside the auditorium.
Possible provide me with the notification or circular or precedence
23 January 2014
Hi
Yes if they are AC one.
Pl refer: https://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=17369
Thx
Yes if they are AC one.
Pl refer: https://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=17369
Thx
23 January 2014
Dear Vaibhav,
In the link attached with the reply it is mentioned that: "It may be noted that the terms used viz. restaurant', eating joint' or mess' in the Mega exemption Notification No.3 25/2012-ST are not defined therein.
E ven a modest food counter in a centrally air-conditioned multiplex/theatre serving the following may get covered within its ambit:
- pop corns, samosa, sandwiches, pizzasetc.
- Soft-drink through dispenser, tea, coffee etc.
- Soft-drink bottle, water bottle, chips (MRP printed products)
It may be noted that the service' element at these food counters in multiplex would be minimal or even absent. However, no clarification in this regard is provided in the Budget documents.
So kindly revert and suggest a suitable inference or any judgement give by Honorable court of Law in India
In the link attached with the reply it is mentioned that: "It may be noted that the terms used viz. restaurant', eating joint' or mess' in the Mega exemption Notification No.3 25/2012-ST are not defined therein.
E ven a modest food counter in a centrally air-conditioned multiplex/theatre serving the following may get covered within its ambit:
- pop corns, samosa, sandwiches, pizzasetc.
- Soft-drink through dispenser, tea, coffee etc.
- Soft-drink bottle, water bottle, chips (MRP printed products)
It may be noted that the service' element at these food counters in multiplex would be minimal or even absent. However, no clarification in this regard is provided in the Budget documents.
So kindly revert and suggest a suitable inference or any judgement give by Honorable court of Law in India
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- TDS 194-T applicability
- Fixe term employment
- Is any professional CA is here please reply
- GST ITC REVERSE
- Putting a heading on received mail
- Foreign lottery ticket bought online from India: legality, tax and consequences
- Gift Received from nonblood relative
- Reprocessing of rectification order AY 2025-26
- EXPORT BILL UNDER LUT FREIGHT CHARGE INCLUED IN INVOICE IT LIABLE TO TAX
- Section 50-fixed asset-->building ceases to exist
- Regime change
- Consolidated financials
- Goods sold but invoice not issued
- Tally: Imported bank entries do not show up in manual reconciliation
- Sales of goods of amount Rs97 lakhs to a party
- Confused About My Career After 12th — Cyber Security, AI or Finance? Need Guidance
- STATUTORY AUDIT OF A SMALL PRIVATE COMPANY INCORPORATED ON 28.03.2025
- Guidance Needed: Linking Multiple Form 26QB Payments and Responding to ITD Defaulter Notice
- How to pay remaining amount of TDS after due date?
- Resigning a auditor from the company for misconduct
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
