https://www.taxtmi.com/caselaws?id=253076 Supply of food and beverages in air-conditioned restaurants was treated as a deemed sale under Article 366(29A)(f), placing the transaction within the State's sales-tax field; service tax under Section 65(105)(zzzzv) was therefore beyond Union legislative competence and unenforceable. Accommodation provided for less than three months in hotels and similar establishments was treated as luxury falling within Entry 62 of List II, and Section 65(105)(zzzzw) was likewise beyond Union competence and unenforceable. The document states that Union taxing power under the residuary entry cannot recast a subject already assigned to the State List by constitutional deeming fiction or specific enumeration. en-us Tue, 21 Oct 2014 00:00:00 +0530 Wed, 23 Sep 2015 13:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253076 Supply of food and beverages in air-conditioned restaurants was treated as a deemed sale under Article 366(29A)(f), placing the transaction within the State's sales-tax field; service tax under Section 65(105)(zzzzv) was therefore beyond Union legislative competence and unenforceable. Accommodation provided for less than three months in hotels and similar establishments was treated as luxury falling within Entry 62 of List II, and Section 65(105)(zzzzw) was likewise beyond Union competence and unenforceable. The document states that Union taxing power under the residuary entry cannot recast a subject already assigned to the State List by constitutional deeming fiction or specific enumeration. Case-Laws Service Tax Tue, 21 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253076