{"id":4292,"date":"2025-06-10T15:58:36","date_gmt":"2025-06-10T10:28:36","guid":{"rendered":"https:\/\/www.centaxonline.com\/blog\/?p=4292"},"modified":"2025-06-10T15:58:36","modified_gmt":"2025-06-10T10:28:36","slug":"parliament-can-levy-service-tax-on-restaurants-and-hotels-hc","status":"publish","type":"post","link":"https:\/\/www.centaxonline.com\/blog\/parliament-can-levy-service-tax-on-restaurants-and-hotels-hc","title":{"rendered":"Parliament Can Levy Service Tax on Restaurants and Hotels | HC"},"content":{"rendered":"<pre><strong>Case Details: <a href=\"https:\/\/www.centaxonline.com\/latest-news-updates\/excise-service-tax\/101010000000398147\/parliament-is-competent-to-levy-service-tax-on-restaurants-as-well-as-on-hotels-inns-guest-houses-clubs-or-campsites-hc\">Ballal Auto Agency Versus Union of India (2025) 30 Centax 147 (Kar.)<\/a><\/strong><\/pre>\n<h2><em>Judiciary and Counsel Details<\/em><\/h2>\n<ul>\n<li><strong>Krishna S. Dixit<\/strong> &amp; <strong>G. Basavaraja<\/strong>, JJ.<\/li>\n<li><strong>S\/Shri Chandranath Ariga K<\/strong>. &amp; <strong>Shakeer Abbas<\/strong>, Advs., for the Appellant.<\/li>\n<li><strong>Shri H. Shanthi Bhushan, DSGI Smt. Vanitha K.R.<\/strong>, Adv., for the Respondent.<\/li>\n<\/ul>\n<h2><em>Facts of the Case<\/em><\/h2>\n<p>The petitioners, engaged in providing services through restaurants with air-conditioning facilities, hotels, inns, guest houses, clubs, and campsites, challenged the constitutional validity of clauses (zzzzv) and (zzzzw) inserted in sub-section (105) of Section 65 of the Finance Act, 1994, providing for levy of service tax on such services. The petitioners contended that these provisions sought to impose tax on transactions that were already taxed under Entry 54 of List II of the Constitution of India as sale or purchase of goods.<\/p>\n<p>It was submitted that the service tax levy under these clauses overlapped with sales tax, which was applicable under Article 366(29A) of the Constitution of India. The petitioners contended that Parliament was not competent to levy tax on such composite transactions which were already deemed as sales, and that the impugned provisions were unconstitutional. The matter was accordingly placed before the Karnataka High Court.<\/p>\n<h2><em>High Court Held<\/em><\/h2>\n<p>The Karnataka High Court held that Parliament was competent to insert clauses (zzzzv) and (zzzzw) to sub-section (105) of Section 65 of the Finance Act, 1994, to levy service tax on restaurants with air-conditioning facility, hotel, inn, guest house, club or campsite. It was observed that Entry 97 of List I derives its powers from Article 248 of the Constitution of India, which empowers Parliament to make laws imposing tax not mentioned in List II or List III.<\/p>\n<p>It was held that different aspects of a single transaction can be taxed under different statutes if the taxable events are distinct. Tax on sale or purchase of goods is envisaged under Entry 54 of List II, and the taxable event is the transfer of property in goods as per Article 366(29A) of the Constitution of India. It was held that service tax is not levied on the transaction when the sale of goods occurs, and the insertion of clauses (zzzzv) and (zzzzw) intended to levy tax on the service aspect only, which Parliament is competent to do. The petitions were dismissed in favour of the Revenue.<\/p>\n<h2><em>List of Cases Reviewed<\/em><\/h2>\n<ul>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2015%20(40)%20S.T.R.%2051%20(Kar.)&amp;itemType=AP\">Ballal Auto Agency v. Union of India<\/a> \u2014 2015 (40) S.T.R. 51 (Kar.) \u2014 Affirmed [Para 1]<\/li>\n<\/ul>\n<h2><em>List of Cases Cited<\/em><\/h2>\n<ul>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2007%20(7)%20S.T.R.%20625%20(S.C.)&amp;itemType=AP\">All India Fed. of Tax Practitioners v. Union of India<\/a> \u2014 2007 (7) S.T.R. 625 (S.C.) \u2014 Relied on [Para 4.1]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2008%20(9)%20S.T.R.%20337%20(S.C.)&amp;itemType=AP\">Imagic Creative Pvt. Ltd. v. Commissioner<\/a> \u2014 2008 (9) S.T.R. 337 (S.C.) \u2014 Relied on [Para 4.5]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2014%20(34)%20S.T.R.%20522%20(Bom.)&amp;itemType=AP\">Indian Hotels and Restaurant Association v. Union of India<\/a> \u2014 2014 (34) S.T.R. 522 (Bom.) \u2014 Relied on [Paras 2, 4.8]<\/li>\n<li>Indore Development Authority v. Manoharlal \u2014 2020 (8) SCC 129 \u2014 Noted [Para 3]<\/li>\n<li>K. Damodaraswamy Naidu &amp; Bros v. State of T.N. \u2014 (2000) 1 SCC 521 \u2014 Relied on [Para 4.6]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2004%20(167)%20E.L.T.%203%20(S.C.)&amp;itemType=AP\">Tamil Nadu Kalyana Mandapam Assn. v. Union of India<\/a> \u2014 2004 (167) E.L.T. 3 (S.C.) = 2006 (3) S.T.R. 260 (S.C.) \u2014 Relied on [Para 4.6]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2014%20(36)%20S.T.R.%201205%20(Ker.)&amp;itemType=AP\">Union of India v. Kerala Bar Hotels Association<\/a> \u2014 2014 (36) S.T.R. 1205 (Ker.) \u2014 Dissented [Paras 2, 4.8]<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Case Details: Ballal Auto Agency Versus Union of India (2025) 30 Centax&hellip;<\/p>\n","protected":false},"author":8,"featured_media":4304,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[49,51,63],"tags":[],"class_list":["post-4292","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-excise-service-tax","category-news-excise-service-tax","category-est-case-chronicles"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Parliament Can Levy Service Tax on Restaurants and Hotels | HC<\/title>\n<meta name=\"description\" content=\"Karnataka HC in Ballal Auto Agency (2025) upholds service tax on restaurants with AC facilities, affirming Parliament\u2019s power to tax the service component separately from VAT.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.centaxonline.com\/blog\/parliament-can-levy-service-tax-on-restaurants-and-hotels-hc\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Parliament Can Levy Service Tax on Restaurants and Hotels | HC\" \/>\n<meta property=\"og:description\" content=\"Karnataka HC in Ballal Auto Agency (2025) upholds service tax on restaurants with AC facilities, affirming Parliament\u2019s power to tax the service component separately from VAT.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.centaxonline.com\/blog\/parliament-can-levy-service-tax-on-restaurants-and-hotels-hc\" \/>\n<meta property=\"og:site_name\" content=\"Centax-Blogs\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/centaxindia\" \/>\n<meta property=\"article:published_time\" content=\"2025-06-10T10:28:36+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/06\/2.-Parliament-Can-Levy-Service-Tax-on-Restaurants-and-Hotels-HC.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"920\" \/>\n\t<meta property=\"og:image:height\" content=\"540\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Kriti Sharma\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Kriti Sharma\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/parliament-can-levy-service-tax-on-restaurants-and-hotels-hc#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/parliament-can-levy-service-tax-on-restaurants-and-hotels-hc\"},\"author\":{\"name\":\"Kriti Sharma\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/ec6616ec60dcf123f90d827e5ad10270\"},\"headline\":\"Parliament Can Levy Service Tax on Restaurants and Hotels | HC\",\"datePublished\":\"2025-06-10T10:28:36+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/parliament-can-levy-service-tax-on-restaurants-and-hotels-hc\"},\"wordCount\":500,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#organization\"},\"image\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/parliament-can-levy-service-tax-on-restaurants-and-hotels-hc#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/06\/2.-Parliament-Can-Levy-Service-Tax-on-Restaurants-and-Hotels-HC.jpg\",\"articleSection\":[\"Excise &amp; Service Tax\",\"News\",\"Case Chronicles\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.centaxonline.com\/blog\/parliament-can-levy-service-tax-on-restaurants-and-hotels-hc#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/parliament-can-levy-service-tax-on-restaurants-and-hotels-hc\",\"url\":\"https:\/\/www.centaxonline.com\/blog\/parliament-can-levy-service-tax-on-restaurants-and-hotels-hc\",\"name\":\"Parliament Can Levy Service Tax on Restaurants and Hotels | HC\",\"isPartOf\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/parliament-can-levy-service-tax-on-restaurants-and-hotels-hc#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/parliament-can-levy-service-tax-on-restaurants-and-hotels-hc#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/06\/2.-Parliament-Can-Levy-Service-Tax-on-Restaurants-and-Hotels-HC.jpg\",\"datePublished\":\"2025-06-10T10:28:36+00:00\",\"description\":\"Karnataka HC in Ballal Auto Agency (2025) upholds service tax on restaurants with AC facilities, affirming Parliament\u2019s power to tax the service component separately from VAT.\",\"breadcrumb\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/parliament-can-levy-service-tax-on-restaurants-and-hotels-hc#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.centaxonline.com\/blog\/parliament-can-levy-service-tax-on-restaurants-and-hotels-hc\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/parliament-can-levy-service-tax-on-restaurants-and-hotels-hc#primaryimage\",\"url\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/06\/2.-Parliament-Can-Levy-Service-Tax-on-Restaurants-and-Hotels-HC.jpg\",\"contentUrl\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/06\/2.-Parliament-Can-Levy-Service-Tax-on-Restaurants-and-Hotels-HC.jpg\",\"width\":920,\"height\":540,\"caption\":\"service tax on restaurants\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/parliament-can-levy-service-tax-on-restaurants-and-hotels-hc#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.centaxonline.com\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Parliament Can Levy Service Tax on Restaurants and Hotels | HC\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#website\",\"url\":\"https:\/\/www.centaxonline.com\/blog\/\",\"name\":\"Centax-Blogs\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.centaxonline.com\/blog\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#organization\",\"name\":\"Centax-Blogs\",\"url\":\"https:\/\/www.centaxonline.com\/blog\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2023\/12\/CNETAX-LOGO-1.webp\",\"contentUrl\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2023\/12\/CNETAX-LOGO-1.webp\",\"width\":536,\"height\":133,\"caption\":\"Centax-Blogs\"},\"image\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/centaxindia\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/ec6616ec60dcf123f90d827e5ad10270\",\"name\":\"Kriti Sharma\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/ae7808b01d77de5dd0be43270be33948?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/ae7808b01d77de5dd0be43270be33948?s=96&d=mm&r=g\",\"caption\":\"Kriti Sharma\"},\"url\":\"https:\/\/www.centaxonline.com\/blog\/author\/kriti\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Parliament Can Levy Service Tax on Restaurants and Hotels | HC","description":"Karnataka HC in Ballal Auto Agency (2025) upholds service tax on restaurants with AC facilities, affirming Parliament\u2019s power to tax the service component separately from VAT.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.centaxonline.com\/blog\/parliament-can-levy-service-tax-on-restaurants-and-hotels-hc","og_locale":"en_US","og_type":"article","og_title":"Parliament Can Levy Service Tax on Restaurants and Hotels | HC","og_description":"Karnataka HC in Ballal Auto Agency (2025) upholds service tax on restaurants with AC facilities, affirming Parliament\u2019s power to tax the service component separately from VAT.","og_url":"https:\/\/www.centaxonline.com\/blog\/parliament-can-levy-service-tax-on-restaurants-and-hotels-hc","og_site_name":"Centax-Blogs","article_publisher":"https:\/\/www.facebook.com\/centaxindia","article_published_time":"2025-06-10T10:28:36+00:00","og_image":[{"width":920,"height":540,"url":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/06\/2.-Parliament-Can-Levy-Service-Tax-on-Restaurants-and-Hotels-HC.jpg","type":"image\/jpeg"}],"author":"Kriti Sharma","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Kriti Sharma","Est. reading time":"3 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.centaxonline.com\/blog\/parliament-can-levy-service-tax-on-restaurants-and-hotels-hc#article","isPartOf":{"@id":"https:\/\/www.centaxonline.com\/blog\/parliament-can-levy-service-tax-on-restaurants-and-hotels-hc"},"author":{"name":"Kriti Sharma","@id":"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/ec6616ec60dcf123f90d827e5ad10270"},"headline":"Parliament Can Levy Service Tax on Restaurants and Hotels | HC","datePublished":"2025-06-10T10:28:36+00:00","mainEntityOfPage":{"@id":"https:\/\/www.centaxonline.com\/blog\/parliament-can-levy-service-tax-on-restaurants-and-hotels-hc"},"wordCount":500,"commentCount":0,"publisher":{"@id":"https:\/\/www.centaxonline.com\/blog\/#organization"},"image":{"@id":"https:\/\/www.centaxonline.com\/blog\/parliament-can-levy-service-tax-on-restaurants-and-hotels-hc#primaryimage"},"thumbnailUrl":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/06\/2.-Parliament-Can-Levy-Service-Tax-on-Restaurants-and-Hotels-HC.jpg","articleSection":["Excise &amp; Service Tax","News","Case Chronicles"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.centaxonline.com\/blog\/parliament-can-levy-service-tax-on-restaurants-and-hotels-hc#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.centaxonline.com\/blog\/parliament-can-levy-service-tax-on-restaurants-and-hotels-hc","url":"https:\/\/www.centaxonline.com\/blog\/parliament-can-levy-service-tax-on-restaurants-and-hotels-hc","name":"Parliament Can Levy Service Tax on Restaurants and Hotels | HC","isPartOf":{"@id":"https:\/\/www.centaxonline.com\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.centaxonline.com\/blog\/parliament-can-levy-service-tax-on-restaurants-and-hotels-hc#primaryimage"},"image":{"@id":"https:\/\/www.centaxonline.com\/blog\/parliament-can-levy-service-tax-on-restaurants-and-hotels-hc#primaryimage"},"thumbnailUrl":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/06\/2.-Parliament-Can-Levy-Service-Tax-on-Restaurants-and-Hotels-HC.jpg","datePublished":"2025-06-10T10:28:36+00:00","description":"Karnataka HC in Ballal Auto Agency (2025) upholds service tax on restaurants with AC facilities, affirming Parliament\u2019s power to tax the service component separately from VAT.","breadcrumb":{"@id":"https:\/\/www.centaxonline.com\/blog\/parliament-can-levy-service-tax-on-restaurants-and-hotels-hc#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.centaxonline.com\/blog\/parliament-can-levy-service-tax-on-restaurants-and-hotels-hc"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.centaxonline.com\/blog\/parliament-can-levy-service-tax-on-restaurants-and-hotels-hc#primaryimage","url":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/06\/2.-Parliament-Can-Levy-Service-Tax-on-Restaurants-and-Hotels-HC.jpg","contentUrl":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/06\/2.-Parliament-Can-Levy-Service-Tax-on-Restaurants-and-Hotels-HC.jpg","width":920,"height":540,"caption":"service tax on restaurants"},{"@type":"BreadcrumbList","@id":"https:\/\/www.centaxonline.com\/blog\/parliament-can-levy-service-tax-on-restaurants-and-hotels-hc#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.centaxonline.com\/blog\/"},{"@type":"ListItem","position":2,"name":"Parliament Can Levy Service Tax on Restaurants and Hotels | HC"}]},{"@type":"WebSite","@id":"https:\/\/www.centaxonline.com\/blog\/#website","url":"https:\/\/www.centaxonline.com\/blog\/","name":"Centax-Blogs","description":"","publisher":{"@id":"https:\/\/www.centaxonline.com\/blog\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.centaxonline.com\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.centaxonline.com\/blog\/#organization","name":"Centax-Blogs","url":"https:\/\/www.centaxonline.com\/blog\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.centaxonline.com\/blog\/#\/schema\/logo\/image\/","url":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2023\/12\/CNETAX-LOGO-1.webp","contentUrl":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2023\/12\/CNETAX-LOGO-1.webp","width":536,"height":133,"caption":"Centax-Blogs"},"image":{"@id":"https:\/\/www.centaxonline.com\/blog\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/centaxindia"]},{"@type":"Person","@id":"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/ec6616ec60dcf123f90d827e5ad10270","name":"Kriti Sharma","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/ae7808b01d77de5dd0be43270be33948?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/ae7808b01d77de5dd0be43270be33948?s=96&d=mm&r=g","caption":"Kriti Sharma"},"url":"https:\/\/www.centaxonline.com\/blog\/author\/kriti"}]}},"_links":{"self":[{"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/posts\/4292","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/comments?post=4292"}],"version-history":[{"count":3,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/posts\/4292\/revisions"}],"predecessor-version":[{"id":4296,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/posts\/4292\/revisions\/4296"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/media\/4304"}],"wp:attachment":[{"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/media?parent=4292"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/categories?post=4292"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/tags?post=4292"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}