https://www.taxtmi.com/article/detailed?id=5913 Constitutional validity of service tax on restaurant supplies depends on whether Article 366(29A)(f) deems the supply of food and drink at restaurants to be a sale of goods, precluding central taxation of associated services. Kerala High Court treated the entire restaurant activity as sale; Mumbai High Court distinguished outdoor catering from restaurant supply and upheld that the deeming clause permits state VAT on food supply without negating Parliament's power to tax services. Supreme Court precedents differentiate hotel accommodation and outdoor catering, directing segregation of supply and service components. en-us Tue, 18 Nov 2014 16:49:41 +0530 Tue, 18 Nov 2014 16:49:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5913 Constitutional validity of service tax on restaurant supplies depends on whether Article 366(29A)(f) deems the supply of food and drink at restaurants to be a sale of goods, precluding central taxation of associated services. Kerala High Court treated the entire restaurant activity as sale; Mumbai High Court distinguished outdoor catering from restaurant supply and upheld that the deeming clause permits state VAT on food supply without negating Parliament's power to tax services. Supreme Court precedents differentiate hotel accommodation and outdoor catering, directing segregation of supply and service components. Articles Service Tax Tue, 18 Nov 2014 16:49:41 +0530 https://www.taxtmi.com/article/detailed?id=5913