Court Invalidates Service Tax on Restaurants Under Sub Clause (zzzzv) of Section 65, Finance Act 1994; Refunds Ordered.

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....Constitutional validity of levy of service tax on restaurants - Validity of sub clause (zzzzv) of clause 105 of Section 65 of the Finance Act, 1994 - The declaration sought for is granted and service tax already collected shall be refunded to the respective parties. - HC....