2014 (5) TMI 97

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..... Appellant : Mr. P.R. Mullick, Advocate For the Respondent : Ms. Puja Banga, Brief Holder Per: V.K. Bist, J. The revisionist is a partnership firm, engaged in the business of hotel. It provides boarding and lodging facilities to its customers. It also provides restaurant services. Upto 01.07.2012, the activities of the revisionist were covered under the Uttarakhand Vat Act, 2005 in respect to .....

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..... grieved thereby, the present revision has been filed. 2. We have considered the submission of learned counsel for the parties. Value Added Tax can be imposed on sale of goods and not on service. Service can be taxed by Service Tax Laws. The authority competent to impose service tax has also assumed competence to declare what is service. The State has not challenged the same. Therefore, where elem .....

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