Home Case Index All Cases Service Tax Service Tax + HC Service Tax - 2016 (8) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (8) TMI 250 - HC - Service TaxConstitutional validity - levy of service tax on person manufacturing alcoholic liquor for human consumption on job work basis – Section 66B of the Finance Act, 1994 read with 65B(40) and section 66D - Notification No. 14/2015/-ST dated 19th May 2015 – Held that: - what is sought to be made amenable to service tax is the activity of contract manufacturing of alcoholic liquors fit for human consumption by one entity for another. Such provision of service which is in pith and substance not covered under Entry 51 of List II of the Seventh Schedule to the Constitution of India is certainly amenable to levy of service tax by Parliament which is competent to legislate on that aspect with reference to Entry 97 of List I. The challenge to the Notification No.14/2015/-ST dated 19th May 2015 and the SCN is, therefore, negatived leaving it open to the Petitioner to urge all contentions available to it on merits before the adjudicating authority - writ petition dismissed – decided in favor of revenue
|