High Court affirms service tax on air-conditioned restaurant services, including food and beverages, under Finance Act Section 65 (105) (zzzzv). https://www.taxtmi.com/highlights?id=30771 HC uphold the Constitutional validity of levy of service tax on services provided by a restaurant, by having the facility of air-conditioning in any part of its establishment serving food or beverage, including alcoholic beverages or both, in its premises has been made amenable to service tax - Section 65 (105) (zzzzv) of the Finance Act, 1994 en-us Fri, 12 Aug 2016 23:23:03 +0530 Fri, 12 Aug 2016 23:23:28 +0530 TaxTMI RSS Generator High Court affirms service tax on air-conditioned restaurant services, including food and beverages, under Finance Act Section 65 (105) (zzzzv). https://www.taxtmi.com/highlights?id=30771 HC uphold the Constitutional validity of levy of service tax on services provided by a restaurant, by having the facility of air-conditioning in any part of its establishment serving food or beverage, including alcoholic beverages or both, in its premises has been made amenable to service tax - Section 65 (105) (zzzzv) of the Finance Act, 1994 Highlights Service Tax Fri, 12 Aug 2016 23:23:03 +0530 https://www.taxtmi.com/highlights?id=30771