« Service Tax » Open DEMAT Account in 24 hrs  ITR filing 2026: Here are the 7 income tax notices you may receive after filing your return and what they mean  ITR filed and verified? Here's how the Income Tax Department spots mismatches—and when it sends a notice  ITR Filing 2026: CBDT Introduces 6 Major E-Filing Portal Upgrades Ahead of Peak Tax Return Filing Season  ITR Filing 2026: Sold Shares, Property or Crypto? Key Tax Rules You Must Know Before Filing Your Income Tax Return  ITR filing 2026 Secondary address field is now mandatory here s how it can help taxpayers  New GST Rates: When will changes in GST rates take effect? What's the GST on medicines? | Top FAQs answered  New Income Tax Bill 2025: 3 key changes that could make ITR filing easier  Tax e-filing: New banks enabled for online tax payments via e-pay tax service Check the entire list of banks  Income Tax Bill 2025: Changes under the new bill that taxpayers must know. Check FAQs  ITR filing: Know the new Budget 2025 rules for filing updated income tax returns  New Income Tax Bill 2025: What are expected changes and how will they affect you? «  State Finance Minister K M Mani to head to Paris... Train travel, passport fee, capitation fee may come under... » HC seeks response from Centre over service tax on restaurants September, 06th 2011 The Delhi High Court today sought response from the Centre on a plea of the Federation of Hotels and Restaurants Association of India challenging imposition of service tax on food and beverages served in air-conditioned restaurants and hotels.      A bench headed by Chief Justice Dipak Misra directed the Centre to file its reply on the plea of the association (FHRAI).      The Centre, by the Finance Act (Amendment)-2011, has imposed service tax on sale of foods and beverages in air-conditioned restaurants and hotels.      "The impugned provision of the Finance Act is illegal, null and void and ultra vires the Constitution of India," the association pleaded.       The association further said the law in relation to sale of food and beverages served by the restaurant to any person can be made by state only as it is a state subject.      "Tax on sale of food or beverages served by restaurant to any person in the said restaurant is a matter covered by Entry-54, List 2 and consequently only the state legislature is empowered to legislate," the petitioner said.      The petitioner added that the sale of food and beverages is sale of goods and not rendering of services and hence not liable to pay service tax.      "The transaction of selling of food and beverages in air-conditioned restaurant or in any part of establishment having licence to serve liquor amounts to sale of goods and hence the entire value of goods and beverages sold is nothing but sale of goods and falls within exclusive competence of the state legislature," FHRAI said.