9911796707
TMI Blog2011 (9) TMI 112X X X X Extracts X X X X X X X X Extracts X X X X ..... s Court under Article 226 of the Constitution of India, the petitioner has prayed for the following reliefs: - "(a) Issue a writ, order or direction in the nature of certiorari that Section 135(A)(10) of the Finance Act, 2007 be quashed as unconstitutional. (b) Issue a writ, order or direction in the nature of certiorari that erection of a Pandal/Shamiana for marriage is in further ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se." 2. We have heard Mr. Joydip Bhattacharya, learned counsel for the petitioner, and Mr. Mukesh Anand, learned counsel for the respondents. 3. Be it noted, the Full Bench of this Court in WP (C) No. 3398/2010, while dealing with the validity of imposition of service tax under Section 65(105)(zzzz) and Section 66 of the Finance Act, 1995 and as amended by the Finance Act, 2010, ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dingly overruled. (c) The challenge to the amendment giving it retrospective effect is unsustainable and, accordingly, the same stands repelled and the retrospective amendment is declared as constitutionally valid." 4. The learned counsel for the petitioner, while not disputing the conception of imposition of service tax, has raised a singular contention that no service tax can be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ture, fixtures, lights and lighting fittings, floor coverings and other articles for use therein." 6. It is worth noting that the Legislature, by the Finance Act, 2007, has inserted an explanation to Section 65(77a). 7. If the entire provision is properly understood, it is clearly discernible that Hindu marriage is not treated or regarded a social function per se. If the dictionary clause ..... X X X X Extracts X X X X X X X X Extracts X X X X
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