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Service Tax - Highlights / Catch Notes

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HC strikes down Section 65 (105) (zzzzw) of the Finance Act 1994 ...


High Court Strikes Down Finance Act 1994's Section 65 (105) (zzzzw) as Unconstitutional; Service Tax on Short-Term Stays Voided.

August 12, 2016

Case Laws     Service Tax     HC

HC strikes down Section 65 (105) (zzzzw) of the Finance Act 1994 pertaining to levy of service tax on the provision of short-term accommodation and the corresponding instructions/circulars seeking to operationalise the levy as unconstitutional and invalid

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