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    <title>2016 (11) TMI 1006 - KERALA HIGH COURT</title>
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    <description>The court, following the precedent set by the Kerala HC, allowed the writ petition challenging the legality of levying service tax on air-conditioned restaurants serving food and beverages under the Finance Act, 2012. It declared the imposition of service tax illegal, granting the petitioner&#039;s declaration and ordering the refund of collected service tax to the concerned parties.</description>
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      <description>The court, following the precedent set by the Kerala HC, allowed the writ petition challenging the legality of levying service tax on air-conditioned restaurants serving food and beverages under the Finance Act, 2012. It declared the imposition of service tax illegal, granting the petitioner&#039;s declaration and ordering the refund of collected service tax to the concerned parties.</description>
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