https://www.taxtmi.com/caselaws?id=331118 The court upheld the constitutional validity of Section 65 (105) (zzzzv) of the Finance Act, declaring Parliament's competence to levy service tax on the service component of catering contracts. However, Section 65 (105) (zzzzw) was deemed unconstitutional as it encroached on the state's power to tax luxuries like short-term accommodation. The court also affirmed the legality of Section 66 E (i) regarding service portions in catering contracts and upheld the validity of Rule 2C, attributing a specific value to the service component. en-us Fri, 12 Aug 2016 00:00:00 +0530 Tue, 28 Mar 2017 11:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331118 The court upheld the constitutional validity of Section 65 (105) (zzzzv) of the Finance Act, declaring Parliament's competence to levy service tax on the service component of catering contracts. However, Section 65 (105) (zzzzw) was deemed unconstitutional as it encroached on the state's power to tax luxuries like short-term accommodation. The court also affirmed the legality of Section 66 E (i) regarding service portions in catering contracts and upheld the validity of Rule 2C, attributing a specific value to the service component. Case-Laws Service Tax Fri, 12 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331118