<h1>Kerala High Court Upholds Service Tax on Equipment Leasing, Rejects Jurisdictional and Discrimination Claims Under Articles 14 and 19(1)(g.</h1> The Kerala High Court reviewed the constitutional validity of imposing service tax on equipment leasing and hire purchase activities. The petitioners argued that Parliament lacks authority to legislate on these transactions, as they fall under state jurisdiction for sales tax. The court found no conflict between sales tax on vehicle sales and service tax on services provided by financiers in hire-purchase agreements. The court upheld Parliament's authority to levy service tax on financial services, noting that the tax does not apply to interest on loans. Claims of discrimination under Articles 14 and 19(1)(g) were dismissed as the legislation applies uniformly.