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Service Tax: SSI Limit to Be Calculated on Abated Value of Restaurant Services
Case Law Details
- Case Name
- Brothers Dhaba Vs Commissioner of Central Excise Goods & Service Tax (CESTAT Chandigarh)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Chandigarh
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Brothers Dhaba Vs Commissioner of Central Excise (CESTAT Chandigarh)
The Chandigarh bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that for restaurant services, the 60% abatement provided by law should be excluded when calculating a business’s turnover for the purpose of the Small Scale Industry (SSI) exemption. This ruling came in the case of Brothers Dhaba vs. Commissioner of Central Excise Goods & Service Tax, where the Tribunal set aside a tax demand, interest, and penalties that had been confirmed by both the adjudicating authority and the Com...
