High Court Strikes Down Finance Act 1994's Section 65 (105) (zzzzw) as Unconstitutional; Service Tax on Short-Term Stays Voided.

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....HC strikes down Section 65 (105) (zzzzw) of the Finance Act 1994 pertaining to levy of service tax on the provision of short-term accommodation and the corresponding instructions/circulars seeking to operationalise the levy as unconstitutional and invalid....