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Service Tax - Highlights / Catch Notes

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Constitutional validity of levy of service tax on restaurants - ...

Service Tax

November 24, 2016

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

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