Pankaj Agarwal (A.C.A)
Brief – Hon’ble Uttarakhand High Court in the case of Valley Hotel & Resorts vs. The Commissioner, Commercial Tax, Dehradun (Commercial Tax Revision No.02 of 2014) dated 10th April 2014 has allowed the revision application filed by the assessee and held that, where the element of service has been declared and brought to tax vide notification dated 6 June 2012, by which Service tax is levied on 40% of the billed value in restaurant, no VAT can be imposed thereon on such amount. Copy of the decision is enclosed herewith.
Comment :-The issue of double taxation seems to have been addressed and it has been held that VAT cannot be imposed on that portion of the restaurant bill on which service tax has already been levied.
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