2023 (4) TMI 1398 - SCH - Service Tax

Seeking withdrawal of appeal - Constitutional validity of levy of service tax on service provided or to be provided to any person by a restaurant having the facility of airconditioning in any part of the establishment - Sub clause (zzzzv) of clause (105) of Section 65 - power of state government to levy Sales Tax / Value Added Tax (VAT) - Subclause (f) of Clause (29A) of Article 366 - it was held by High Court that Levy of service tax on service provided or to be provided to any person by a restaurant having the facility of air-conditioning is not unconstitutional. HELD THAT - The appeal stands dismissed as withdrawn.

Summary

The Supreme Court, in a case with citation TMI, had Krishna Murari and Ahsanuddin Amanullah, JJ. presiding. The appellant was represented by a team of lawyers including Ms. Diksha Rai, Mr. Ankit Agarwal, and others. The respondent was represented by Mr. G. Prakash, Mr. Jishnu M L, and several others. The court's order noted that the counsel for the appellant stated the intention to withdraw the appeal, which was allowed. As a result, the appeal was dismissed as withdrawn.