The Division Bench of the Kerala High Court vide judgment dated 21/10/2014 has dismissed a batch of Writ Appeals filed by the Central Government challenging the order dated 3/7/2013 passed by the Single Bench of the Kerala High Court wherein the levy of service tax on AC Bar Restaurant was held to be unconstitutional.
Kerala Classified Hotels and Resorts Association and similar other associations/ bar hotels had filed the writ petitions challenging the levy of service tax on AC Bar Restaurants. The Single Bench allowed the writ petitions declaring the aforesaid levy as unconstitutional.The Division Bench of the Kerala High Court disagreed with the decision of the Bombay High Court and upheld the decision of the Single Bench.
Kerala Classified Hotels and Resorts Association and similar other associations/ bar hotels had filed the writ petitions challenging the levy of service tax on AC Bar Restaurants. The Single Bench allowed the writ petitions declaring the aforesaid levy as unconstitutional.The Division Bench of the Kerala High Court disagreed with the decision of the Bombay High Court and upheld the decision of the Single Bench.
