https://www.taxtmi.com/article/detailed?id=5908 The Division Bench held that treating the supply of food and similar items by restaurants as a service for purposes of central Service tax intrudes on State legislative power because such restaurant activity is constitutionally deemed sale of goods and thus falls within State taxation; similarly, taxing hotel accommodation as a central service encroaches on State power to tax luxuries. The summary also notes the negative list regime, exclusions of deemed sales from service tax, valuation rules for restaurant services, and concerns about overlapping State VAT and central Service tax. en-us Sat, 15 Nov 2014 15:07:51 +0530 Sat, 15 Nov 2014 15:07:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5908 The Division Bench held that treating the supply of food and similar items by restaurants as a service for purposes of central Service tax intrudes on State legislative power because such restaurant activity is constitutionally deemed sale of goods and thus falls within State taxation; similarly, taxing hotel accommodation as a central service encroaches on State power to tax luxuries. The summary also notes the negative list regime, exclusions of deemed sales from service tax, valuation rules for restaurant services, and concerns about overlapping State VAT and central Service tax. Articles Service Tax Sat, 15 Nov 2014 15:07:51 +0530 https://www.taxtmi.com/article/detailed?id=5908