9911796707
TMI Blog2018 (5) TMI 1239X X X X Extracts X X X X X X X X Extracts X X X X ..... r>Dated:- 24-1-2018 X X X X Extracts X X X X X X X X Extracts X X X X ..... ich value added tax liability has been discharged by the petitioner and in as much as it proposes to demand service tax on services which come under the purview of tax on luxuries which was held unconstitutional by this Court. The petitioner is also challenging the constitutional validity of levy of service tax on services which come under the purview of 'taxes on luxuries' and 'taxes on sale or p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... restaurants and hotels is beyond the legislative competence of the Parliament and they are covered by Entry 54 and Entry 62 respectively of List II of the Seventh Schedule of the Constitution and the States alone, therefore, have the legislative competence to enact any law imposing tax on the said matter. It is seen that the very basis of the writ petition is the decision of the Division Bench in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... further action pursuant to the same will be taken only after the disposal of the matter pending before the Apex Court, it is specifically provided in the notice that the petitioner has to offer their explanation against the proposal made therein within thirty days from the date of receipt of the notice. According to the learned counsel for the petitioner, in the circumstances, they had no option b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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