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The Row over Constitutional Validity of Service Tax on Restaurant Services



Introduction: Constitutional validity of service tax levy on restaurant services has turned out to be one of the contentious issues. This issue has its origin somewhere in early 1980s, when States proceeded to levy VAT on supply of food in hotels/restaurants treating it as sale. Supreme Court has co

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Manindar Kakarla is a qualified chartered accountant and graduate in B.Com from S.K. University. He is also a Certified Indirect Practitioner of Institute of Chartered Accountants of India (ICAI). Qualified in the year 2011. From September, 2011 to August, 2013 worked with M/s Hiregange Associates, Chartered Acco .. Read more

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