https://www.taxtmi.com/caselaws?id=235273 The court held that sub-clauses (zzzzv) and (zzzzw) of Section 65 of the Finance Act, 1994, as amended by the Finance Act, 2011, imposing service tax on certain services, are outside the legislative competence of Parliament. These provisions encroach upon the exclusive domain of the state legislature under Entry 54 and Entry 62 of List II of the Seventh Schedule of the Constitution. The court ruled in favor of the petitioners, allowing them to seek refunds for any payments made under the challenged clauses. en-us Wed, 03 Jul 2013 00:00:00 +0530 Wed, 16 Jul 2014 12:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235273 The court held that sub-clauses (zzzzv) and (zzzzw) of Section 65 of the Finance Act, 1994, as amended by the Finance Act, 2011, imposing service tax on certain services, are outside the legislative competence of Parliament. These provisions encroach upon the exclusive domain of the state legislature under Entry 54 and Entry 62 of List II of the Seventh Schedule of the Constitution. The court ruled in favor of the petitioners, allowing them to seek refunds for any payments made under the challenged clauses. Case-Laws Service Tax Wed, 03 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235273