Home Case Index All Cases Indian Laws Indian Laws + SC Indian Laws - 1990 (7) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1990 (7) TMI 367 - SUPREME COURTExtract: .......by this Court in relation to Section 4 is equally applicable to validity of Section 3. We do not find any merit in the submission that the provision is bad because taxable event is service rendered and not entertainment. In our opinion it ensures certainty. 6. In the result the appeal fails and is dismissed. But there shall be no order as to costs.
|