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2023 (8) TMI 942 - SCH - Service TaxConstitutional validity of Section 66A of the Finance Act, 1994 - HELD THAT:- The validity of Section 66A of the said Act was challenged earlier before Division Bench of the High Court of Delhi and by its judgment rendered in Orient Crafts Ltd. v. Union of India and Another [2006 (9) TMI 2 - DELHI HIGH COURT], the High Court dismissed the writ petition. The said judgment in Orient Crafts Ltd. was relied on by the High Court while disposing of the writ petition filed by the appellant herein. There are no reason to take a different view from that of the decision taken by the High Court in the case of Orient Crafts Ltd., the appeal is, accordingly, dismissed.
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