https://www.taxtmi.com/caselaws?id=247170 The High Court ruled that Value Added Tax (VAT) cannot be imposed on services provided by a partnership firm in the hotel industry as services are subject to Service Tax Laws. The Court emphasized that the authority determining service tax has jurisdiction over defining services. It was concluded that VAT cannot be levied on services like food or beverages in a restaurant, as declared liable to service tax. The Court overturned the rejection of the application under the VAT Act, instructing the Commissioner, Commercial Tax to reconsider the matter based on the correct interpretation of tax liabilities. en-us Thu, 10 Apr 2014 00:00:00 +0530 Sat, 25 Jul 2015 13:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247170 The High Court ruled that Value Added Tax (VAT) cannot be imposed on services provided by a partnership firm in the hotel industry as services are subject to Service Tax Laws. The Court emphasized that the authority determining service tax has jurisdiction over defining services. It was concluded that VAT cannot be levied on services like food or beverages in a restaurant, as declared liable to service tax. The Court overturned the rejection of the application under the VAT Act, instructing the Commissioner, Commercial Tax to reconsider the matter based on the correct interpretation of tax liabilities. Case-Laws VAT and Sales Tax Thu, 10 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247170