#Banquet Hall

Municipal authorities must give a hearing before sealing a banquet hall, the Jharkhand HC held, emphasizing due process under the Jharkhand Municipal Act, 2011 and Bye-Laws, 2016; the ruling affects owners and users, who must receive notice and a hearing.

CESTAT Chennai holds that separate billing for food and banquet hall services entitles taxpayers to exemption under Notification 12/2003-ST, invalidating clubbed service tax demands.