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2014 (2) TMI 393 - HC - Service TaxConstitutional validity of levy of service tax on construction services - Section 65(90a) and Section 65(105)(zzzz) of the Finance Act, 1994, as amended by Finance Act, 2007 - Held that:- The said issue was considered by the Full Bench of the Delhi High court in Home Solutions Retails (India) Ltd., v. Union of India [2011 (9) TMI 46 - DELHI HIGH COURT] - The provisions, namely, Section 65(105)(zzzz) and Section 66 of the Finance Act, 1994 and as amended by the Finance Act, 2010, are intra vires the Constitution of India. - Decided against the assessee.
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