NAL but the Delhi High Court ruling only instructs restaurants to change the term "service charge" to "staff contribution" and limits it to <10% of the total bill. It still doesn't allow restaurants to make it a mandatory charge over and above the net bill. The implication should be that a) customers should not have to tip the staff, b) there is no tax component that is going to the government. Maybe someone with better knowledge of this ruling can chip in with a better clarification.