https://www.taxtmi.com/caselaws?id=220951 The court upheld the constitutional validity of Section 67 of the Finance Act, 1994, and the inclusion of expenses and salaries in the 'Gross amount' for service tax valuation. It affirmed the Parliament's legislative competence in enacting the law, dismissing challenges raised by the petitioners regarding discrimination and the segregation of expenditure. The court emphasized that taxation measures are within the government's policy domain and not subject to judicial review, ultimately dismissing the writ petitions. en-us Fri, 23 Dec 2011 00:00:00 +0530 Thu, 31 Jul 2014 17:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220951 The court upheld the constitutional validity of Section 67 of the Finance Act, 1994, and the inclusion of expenses and salaries in the 'Gross amount' for service tax valuation. It affirmed the Parliament's legislative competence in enacting the law, dismissing challenges raised by the petitioners regarding discrimination and the segregation of expenditure. The court emphasized that taxation measures are within the government's policy domain and not subject to judicial review, ultimately dismissing the writ petitions. Case-Laws Service Tax Fri, 23 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220951