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2021 (11) TMI 1109 - HC - Service TaxConstitutional Validity of Explanation to Section 65(105) of the Finance Act, 1994 and Rule 2(1)(d)(iv) of the Service Tax Rules, 1994 as introduced by the Finance Act, 2005 and Notification No. 23/2005-S.T., dated 7-6-2005 - vires of Articles 19(1)(g), 245 and 265 of the Constitution of India. HELD THAT:- The issue involved herein is covered by the judgment of this Court in UNION OF INDIA, REP. BY THE SECRETARY, DEPARTMENT OF REVENUE, THE CHAIRMAN CENTRAL BOARD OF EXCISE AND CUSTOMS, THE CHIEF COMMISSIONER OF CENTRAL EXCISE VERSUS M/S. WHEELS INDIA LTD. [2018 (1) TMI 1697 - MADRAS HIGH COURT], in which, the Division Bench of this Court, after following the Supreme Court decision in UNION OF INDIA VERSUS INDIAN NATIONAL SHIPOWNERS ASSOCIATION [2009 (12) TMI 850 - SC ORDER], dismissed the writ appeal. Appeal dismissed.
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