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TMI Blog2016 (11) TMI 1006X X X X Extracts X X X X X X X X Extracts X X X X ..... d Resorts Association v. Union of India [2013 (7) TMI 431 - KERALA HIGH COURT] - That was a case relating to charge of service tax on air conditioned restaurants where they were vending liquors and has licence to serve liquor. Since this case also stands in the same footing, I am of the view that the judgment in Kerala Classified Hotels (supra) applies to the fact situation of the present case also - the matter is pending before the Supreme Court. Further, no stay has been granted in the matter. Therefore, right now, I am inclined to follow the law laid down by this Court and accordingly, this writ petition is allowed. The declaration sought for is granted and service tax already collected shall be refunded to the respective parties. - W.P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 20-6-2012 (Sl.No.19) issued from the office of Ministry of Finance (Department of Revenue), Government of India read along with sections 66E(i), 65B (22) and 65 B (44) of the Finance Act, 1994 as amended by the Finance Act 2012; to the extend it seeks to levy service tax on the service provided by the restaurant, eating joints or mess, in relation to serving of food and beverages (whether or not intoxicating) having Air Conditioning or Central Air heating in any part of the establishment at any time during the financial year is illegal, ultravires, beyond the legislative competence of the parliament and unenforceable and liable to be struck down as unconstitutional, null and void and of no effect; c) to issue a writ of prohibit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich has been upheld in various judgments of the Apex Court. Further, reliance is also placed on the judgment of the Apex Court in Assn. of Leasing Financial Service Companies v. Union of India [2011(2)SCC 352] and also BSNL v. Union of India [(2006) 3 SCC 1] in order to contend that even if there is overlapping, when the transaction involves two or more taxable events in its different aspects, but overlapping does not detract from distinctiveness of aspects and therefore the imposition of service tax is well within the boundaries of legislative competence of the Central Government. 4. On the other hand, learned counsel for the petitioner placed reliance on the judgment of this Court in Kerala Classified Hotels and Resorts Associ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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