CAse Law : Kerala Classified Hotels & Resorts Association v. Union of India :Service tax on restaurants and hotel accommodations are unconstitutional

Kerala Classified Hotels & Resorts Association v. Union of India

Summary: Levy of service tax on : (1) service forming part of supply of goods in a restaurant, as well as, (2) short-term accommodation services in hotels, inns, etc. is unconstitutional being violative of Entries 54 and 62, respectively, of State List

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