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Restaurants Must Prove No AC for Service Tax Exemption: CESTAT Delhi
Case Law Details
- Case Name
- Gurukripa Yuvraj Veg. & Non-veg. Restaurant Vs Commissioner and Additional Respondent Director General (CESTAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Delhi
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Gurukripa Yuvraj Veg. & Non-veg. Restaurant Vs Commissioner and Additional Respondent Director General (CESTAT Delhi)
Introduction: The Central Excise and Service Tax Appellate Tribunal (CESTAT) in Delhi recently delivered a judgement that affects service tax exemptions for restaurants. This legal tussle between Gurukripa Yuvraj Veg. & Non-Veg. Restaurant and the Commissioner could set a precedent for other businesses in the restaurant industry.
The Onus to Prove Absence of AC Facility: According to the verdict, the onus lies on the restaurant to prove that it doesn&...
