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Service Tax - Highlights / Catch Notes

Home Highlights July 2013 Year 2013 This

Constitutional validity of levy of service tax on sale of food ...


Court Rules Service Tax on Restaurant Sales Unconstitutional; Only States Can Levy Such Taxes Under Legislative Competency.

July 17, 2013

Case Laws     Service Tax     HC

Constitutional validity of levy of service tax on sale of food and drinks (restaurants) - Legislative competency of Parliament - only state govt. are empowered to levy tax - levy of service tax is not valid - HC

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