Case Law Details

Case Name : Valley Hotel & Resorts Vs The Commissioner, Commercial Tax, Dehradun (Uttrankhand High Court)
Appeal Number : Commercial Tax Revision No. 02 of 2014
Date of Judgement/Order : 10/04/2014
Related Assessment Year :

Pankaj Agarwal (A.C.A)Pankaj Agarwal (A.C.A)

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Brief – Hon’ble Uttarakhand High Court in the case of Valley Hotel & Resorts vs. The Commissioner, Commercial Tax, Dehradun (Commercial Tax Revision No.02 of 2014) dated 10th April 2014 has allowed the revision application filed by the assessee and held that, where the element of service has been declared and brought to tax vide notification dated 6 June 2012, by which Service tax is levied on 40% of the billed value in restaurant, no VAT can be imposed thereon on such amount. Copy of the decision is enclosed herewith.

Comment :-The issue of double taxation seems to have been addressed and it has been held that VAT cannot be imposed on that portion of the restaurant bill on which service tax has already been levied.

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Category : Service Tax (3285)
Type : Featured (4133) Judiciary (9970)

0 responses to “VAT not leviable on 40% of restaurant bill, which is subject to Service Tax”

  1. Sudarshana says:

    Sudarshana

    Means Total bill Rs.100 including service charges. Is it correct if calculate 100*60%*4%(K VAT) and 100*40%*12.36%, is it correct, whether sales tax department will agree for this? please let me know –

  2. krishna says:

    Means Total bill Rs.500 including service charges. Is it correct if calculate 500*60%*4%(K VAT) and 500*40%*12.36%, is it correct, whether sales tax department will agree for this? please let me know

  3. pankaj agarwal says:

    Mail Address:- Pankaj16agarwal@yahoo.com

  4. Sanjeev D. Shenvi says:

    Dear Sir,

    Can I have the email address of Mr. Pankaj Agarwal (ACA).

    With regards,

    Sanjeev D. Shenvi

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