Levy of service tax on restaurants and hotel accommodation is unconstitutional
The high court of Kerala has held that 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 violate of Entries 54 and 62, respectively, of State List.Under works contract, only 'transfer of property in goods' is liable to VAT/sales-tax, therefore, service portion can be charged to service tax; however, in case of restaurants, entire supply of food (even as a part of service) is deemed to be sale and therefore, consideration therefor cannot be charged to service tax.Sum Paid to advertise group name 'HCL' instead of asses see's name was also eligible for input credit.
While not being 100% unlawful, playing in South Korea may 메리트카지노 be very restricted. Bets can only be placed at licensed premises, with in-person horse racing betting and land-based casinos being among the many authorized choices obtainable to players. However, essential to|it may be very important|you will want to} observe that online playing is completely prohibited. With the majority of of} players having their smartphone or tablet with them at all times, operators have to ensure that|to make sure that} games and markets are accessible at all times. However, providing enhanced usability and speed, playing apps are sometimes obtainable to obtain. Unfortunately, online playing is against the law|is unlawful} in South Korea by native laws.
ReplyDelete