https://www.taxtmi.com/forum/issue?id=107167 Conflict among High Courts exists on the validity and application of service tax to restaurant services, generating uncertainty. One High Court held the levy unconstitutional while another upheld it. Separately, judicial interpretation and an administrative valuation rule allocate billed value between service and material components, directing service tax on the service portion and VAT on the remaining portion; common billing practices charging VAT on the full bill may therefore be inconsistent with that allocation. en-us Wed, 13 Aug 2014 15:49:11 +0530 Thu, 23 Jan 2025 15:57:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=107167 Conflict among High Courts exists on the validity and application of service tax to restaurant services, generating uncertainty. One High Court held the levy unconstitutional while another upheld it. Separately, judicial interpretation and an administrative valuation rule allocate billed value between service and material components, directing service tax on the service portion and VAT on the remaining portion; common billing practices charging VAT on the full bill may therefore be inconsistent with that allocation. Discussion-Forum Service Tax Wed, 13 Aug 2014 15:49:11 +0530 https://www.taxtmi.com/forum/issue?id=107167