HC uphold the Constitutional validity of levy of service tax on ...

Case Laws Service Tax

August 12, 2016

HC uphold the Constitutional validity of levy of service tax on services provided by a restaurant, by having the facility of air-conditioning in any part of its establishment serving food or beverage, including alcoholic beverages or both, in its premises has been made amenable to service tax - Section 65 (105) (zzzzv) of the Finance Act, 1994

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HC uphold the Constitutional validity of levy of service tax on ...

Case Laws Service Tax

August 12, 2016

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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 - levy is valid - HC

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