https://www.taxtmi.com/caselaws?id=78878 The court dismissed the petition challenging the constitutionality of the explanation to Section 65(zzzh) of the Finance Act, 1994 and a related circular. It upheld the legality of the service tax on construction activities involving the sale of residential flats, emphasizing the Union Legislature's competence to levy taxes on services and distinguishing between the taxation of sale, service, and composite transactions. The court clarified that the levy on construction services does not encroach on the State Legislature's powers, affirming that the tax is on the service provided, not the service provider. en-us Wed, 01 Dec 2010 00:00:00 +0530 Fri, 09 May 2014 10:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78878 The court dismissed the petition challenging the constitutionality of the explanation to Section 65(zzzh) of the Finance Act, 1994 and a related circular. It upheld the legality of the service tax on construction activities involving the sale of residential flats, emphasizing the Union Legislature's competence to levy taxes on services and distinguishing between the taxation of sale, service, and composite transactions. The court clarified that the levy on construction services does not encroach on the State Legislature's powers, affirming that the tax is on the service provided, not the service provider. Case-Laws Service Tax Wed, 01 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78878