https://www.taxtmi.com/caselaws?id=177526 The court upheld the Parliament's legislative competence to levy Service tax on services provided by air-conditioned restaurants and hotels with licenses to serve alcoholic beverages under sub-clauses (zzzzv) and (zzzzw) of Clause (105) of Section 65 of the Finance Act, 1994. It clarified that the aspect theory permits different taxes on various aspects of a single transaction, dismissing claims of double taxation and affirming the validity of the amendments. The court dismissed the writ petitions, emphasizing the coexistence of State's Sales tax and Parliament's Service tax powers on composite transactions involving food and drinks in hotels and restaurants. en-us Mon, 03 Nov 2014 00:00:00 +0530 Wed, 08 Jun 2016 14:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177526 The court upheld the Parliament's legislative competence to levy Service tax on services provided by air-conditioned restaurants and hotels with licenses to serve alcoholic beverages under sub-clauses (zzzzv) and (zzzzw) of Clause (105) of Section 65 of the Finance Act, 1994. It clarified that the aspect theory permits different taxes on various aspects of a single transaction, dismissing claims of double taxation and affirming the validity of the amendments. The court dismissed the writ petitions, emphasizing the coexistence of State's Sales tax and Parliament's Service tax powers on composite transactions involving food and drinks in hotels and restaurants. Case-Laws Service Tax Mon, 03 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177526