2023 (4) TMI 1398

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..... onditioning 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 unconstitution .....

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..... . Krishna Prasad, AOR, Mr. Mullapudi Rambabu, Adv., Mr. B. Paramesh, Adv., Ms. Priyanka Rani, Adv., M/S. M. Rambabu And Co., AOR, Mr. Nishe Rajen Shonker, AOR, Mr. M. Gireesh Kumar, Adv., Mr. Ankur S. Kulkarni, AOR, Ms. Puspita Basak, Adv., Mr. C. K. Sasi, AOR, Mr. Abdulla Naseeh V T, Adv., Ms. Meena K Poulose, Adv., Mr. Siddharth Dharmadhikari, Adv., Mr. Aaditya Aniruddha Pande, AOR, Mr. Shrirang .....

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