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Service Tax - Highlights / Catch Notes

Home Highlights August 2016 Year 2016 This

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


High Court affirms service tax on air-conditioned restaurant services, including food and beverages, under Finance Act Section 65 (105) (zzzzv).

August 12, 2016

Case Laws     Service Tax     HC

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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