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    <title>RESTAURANT SERVICES: PUNJAB AND HARYANA HIGH COURT ISSUES NOTICES TO CENTRE AND STATE</title>
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    <description>The petition challenges the constitutional validity of service tax on restaurant services and argues that concurrent application of service tax and state VAT creates overlapping taxation because the central levy is applied to part of the billed value while the state taxes the entire billed value, invoking the mutual exclusivity principle between central and state taxes; the High Court has issued notices to the Union and the State and listed the matter for further hearing.</description>
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      <description>The petition challenges the constitutional validity of service tax on restaurant services and argues that concurrent application of service tax and state VAT creates overlapping taxation because the central levy is applied to part of the billed value while the state taxes the entire billed value, invoking the mutual exclusivity principle between central and state taxes; the High Court has issued notices to the Union and the State and listed the matter for further hearing.</description>
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