https://www.taxtmi.com/caselaws?id=246010 The Court upheld the constitutionality of Clause (zzzzv) of Section 65(105) of the Finance Act, 2010, dismissing the Writ Petition challenging the Parliament's competence to levy service tax on air-conditioned restaurants serving food and beverages. It held that the service tax did not encroach upon the State's power to levy sales tax, emphasizing the distinction between the two taxes and rejecting claims of double taxation. en-us Tue, 08 Apr 2014 00:00:00 +0530 Tue, 07 Oct 2014 17:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246010 The Court upheld the constitutionality of Clause (zzzzv) of Section 65(105) of the Finance Act, 2010, dismissing the Writ Petition challenging the Parliament's competence to levy service tax on air-conditioned restaurants serving food and beverages. It held that the service tax did not encroach upon the State's power to levy sales tax, emphasizing the distinction between the two taxes and rejecting claims of double taxation. Case-Laws Service Tax Tue, 08 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246010