Respected Proffessionals,
i have an urgent query about taxes on outdoor catering in railways (in trains like rajdhani/ shatabadi/duraonto/ jan shatabadi / gareebrath and other ordinary trains and food plazas on platform)
1. is vat applicable & how calculated?
2. Service tax Calculated?
3. if newspaper is provided which tax is applicable on it?
plz provide notifications / circulars if any
Hi, Supply of food in shatabdi/rajdhani is an an arrangement with Indian Railways and has all the contituents of catering service as defined in Tamil Nadu Kalyana Mandapam Case and hence sqaurely covered in catering. Infact railways also pays service tax on it.
Supply in express trains however in our opinion is pure sale of food and not catering. The matter is presently being litigated.
However VAT applciable in all cases depending upon the state statutes.
For further opinion you may drop a mail at anshul.jain @ vkalra.com
Gupta Sachdeva & Co. Chartered Accountants
New Delhi
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