https://www.taxtmi.com/article/detailed?id=5255 A High Court invalidated federal statutory provisions imposing service tax on the service component of food and accommodation supplied by air conditioned restaurants and certain hotels, holding such taxation falls within State legislative competence as deemed sale of goods; the court recognised entitlement to refunds for amounts paid under the impugned clauses and noted existing exemptions for lower tariff lodging remain applicable. en-us Fri, 30 Aug 2013 12:54:43 +0530 Fri, 30 Aug 2013 12:54:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5255 A High Court invalidated federal statutory provisions imposing service tax on the service component of food and accommodation supplied by air conditioned restaurants and certain hotels, holding such taxation falls within State legislative competence as deemed sale of goods; the court recognised entitlement to refunds for amounts paid under the impugned clauses and noted existing exemptions for lower tariff lodging remain applicable. Articles Service Tax Fri, 30 Aug 2013 12:54:43 +0530 https://www.taxtmi.com/article/detailed?id=5255