High Court affirms service tax on air-conditioned restaurant services, including food and beverages, under Finance Act Section 65 (105) (zzzzv).

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....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....