https://www.taxtmi.com/caselaws?id=202409 The High Court ruled in favor of the petitioners, declaring certain provisions under the Finance Act, 1994 and the Service Tax Rules, 1994 as unconstitutional. The court referenced a previous decision by the Bombay High Court, upheld by the Supreme Court, which prohibited the imposition of service tax on certain services received by the petitioners. The High Court of Madras disposed of the writ petitions, preventing the respondents from levying service tax on the petitioners until a specified date due to the insertion of Section 66A in the Finance Act, 1994 through a 2006 amendment. en-us Tue, 25 Jan 2011 00:00:00 +0530 Sat, 25 Feb 2017 10:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202409 The High Court ruled in favor of the petitioners, declaring certain provisions under the Finance Act, 1994 and the Service Tax Rules, 1994 as unconstitutional. The court referenced a previous decision by the Bombay High Court, upheld by the Supreme Court, which prohibited the imposition of service tax on certain services received by the petitioners. The High Court of Madras disposed of the writ petitions, preventing the respondents from levying service tax on the petitioners until a specified date due to the insertion of Section 66A in the Finance Act, 1994 through a 2006 amendment. Case-Laws Service Tax Tue, 25 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202409