TMI Blog2018 (5) TMI 1239X X X X Extracts X X X X X X X X Extracts X X X X ..... le of food and beverages at the premises of the hotel of the petitioner on which value added tax liability has been discharged - validity of SCN - Held that: - as it is made clear in the notice itself that further proceedings pursuant to the show cause notice will be subject to the outcome of the decision of the Apex Court in the matter pending before it as referred to in the notice, fairness dema ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... discharged by the petitioner and in as much as it proposes to demand service tax on services which come under the purview of tax on luxuries which was held unconstitutional by this Court. The petitioner is also challenging the constitutional validity of levy of service tax on services which come under the purview of taxes on luxuries and taxes on sale or purchase of goods and the constitution ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the legislative competence of the Parliament and they are covered by Entry 54 and Entry 62 respectively of List II of the Seventh Schedule of the Constitution and the States alone, therefore, have the legislative competence to enact any law imposing tax on the said matter. It is seen that the very basis of the writ petition is the decision of the Division Bench in W.A. No. 1125 of 2013. 4. A pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... same will be taken only after the disposal of the matter pending before the Apex Court, it is specifically provided in the notice that the petitioner has to offer their explanation against the proposal made therein within thirty days from the date of receipt of the notice. According to the learned counsel for the petitioner, in the circumstances, they had no option but to challenge the notice. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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