Wednesday, January 14, 2015

[aaykarbhavan] Chhattisgarh High Court upheld legal sanctity of services tax levy on hotels and restaurants



Chhattisgarh High Court upheld legal sanctity of services tax levy on hotels and restaurants

January 14, 2015[2014] 52 taxmann.com 341 (Chhattisgarh)
Service Tax : Article 366(29A)(f) does not indicate that service part is subsumed in sale of food/beverages; hence, service tax on service portion of supply of food/ beverages in hotels/restaurants is Constitutional; however, States cannot levy VAT on service portion quantified as per service tax law
 
Regards
Prarthana Jalan


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Posted by: Prarthana Jalan <prarthanajalan@ymail.com>


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