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RESTAURANT SERVICES: PUNJAB AND HARYANA HIGH COURT ISSUES NOTICES TO CENTRE AND STATE

Date 28 Oct 2014
Written By
Petition Challenges Constitutionality of Service Tax on Restaurants; Court Seeks Response from Central, State Governments on Dual Taxation
The Punjab and Haryana High Court issued notices to the central and state governments regarding a petition challenging the constitutional validity of service tax applicability in restaurants. The petitioner argues against the union government imposing service tax on 40% of the value while the Punjab Government charges VAT on 100%, suggesting VAT should apply to only 60% if service tax is applicable. This case, CWP No. 21365 of 2014, involving a restaurant, is scheduled for further hearing on December 5, 2014. The petitioner hopes for relief from double taxation if the constitutionality is upheld. - (AI Summary)

On 16.10.2014 Hon’ble Punjab and Haryana High court issued notice of motion to the Centre and State Governments to appear on 05.12.2014 in CWP No. 21365 of 2014.

Firstly, I argued on challenging the constitutional validity of applicability of service tax in restaurants and the second argument is on the basis that the union government is charging service tax on 40% value then why the Punjab Government is charging VAT on 100% value, it has to be on 60, if it is applicable, because both taxes are mutually exclusive as held by the Hon’ble Supreme Court in the case of Imagic Creative. The case is next listed on 05.12.2014. The following is the text of Notice of Motion:

105

CWP No.21365 of 2014

M/s Ramneek Beer Bar and Restaurant

vs.

Union of India and others

Present:- Mr. Rishi Chanan, Advocate

for the petitioner.

* * *

Notice of motion for 05.12.2014.

(RAJIVE BHALLA)

JUDGE

(AMIT RAWAL)

JUDGE

October 16, 2014

 

Hope, if the constitutionality would be upheld, the relief on double taxation by Punjab VAT will allowed.

Regards,

Rishi Chanan, Advocate

Mob:-098158-28244

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