2016 (11) TMI 1006

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....d section 65 B(44) as inserted by the Finance Act 2012 by the amendment made to the Chapter V of the Finance Act, 1994 to the extent the said provisions declares the service provided by the restaurant, eating joints or mess, in relation to serving of food and beverages (whether or not intoxicating) having Air Conditioning or Central Air heating in any part of the establishment at any time during the financial year; as 'Declared Service' under section 66E r.w.s 65B(22) and accordingly bringing under the definition of "Service" under section 65B(44) for the purpose of charging to service tax under section 66B of the Act' is illegal, ultravires, beyond the legislative competence of the parliament and unenforceable and liable to be ....

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....ther or not intoxicating) having Air Conditioning or Central Air heating in any part of the establishment at any time during the financial year." 2. The short facts involved in the writ petition would disclose that in the Finance Act, 2012 relating to levy and collection of service tax, a provision has been incorporated by which service provided by restaurant, eating joints or mess, in relation to serving of food and beverages (whether or not intoxicating) having Air Conditioning facility is part of service as defined under Section 65B(44) of the Finance Act, 1994 for the purpose of charging service tax. Petitioner is an association of Hotels and a few Hotels have approached this Court. 3. Counter affidavit has been filed on behalf of re....