https://www.taxtmi.com/caselaws?id=234763 The court upheld the constitutional validity of the Explanations to clauses (zzq) & (zzzh) and clause (zzzzu) of sub-Section 105 of Section 65 of the Finance Act, 1994. It confirmed Parliament's legislative competence to enact the provisions, rejected claims of discrimination and arbitrariness, and validated the measure of tax based on the gross amount charged for construction. The court dismissed the writ petitions challenging the provisions. en-us Wed, 12 Dec 2012 00:00:00 +0530 Tue, 30 Jun 2015 15:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234763 The court upheld the constitutional validity of the Explanations to clauses (zzq) & (zzzh) and clause (zzzzu) of sub-Section 105 of Section 65 of the Finance Act, 1994. It confirmed Parliament's legislative competence to enact the provisions, rejected claims of discrimination and arbitrariness, and validated the measure of tax based on the gross amount charged for construction. The court dismissed the writ petitions challenging the provisions. Case-Laws Service Tax Wed, 12 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234763