https://www.taxtmi.com/caselaws?id=163729 Retrospective amendments in sections 116 and 117 of the Finance Act, 2000 were upheld as valid because they removed the statutory basis of the earlier Supreme Court ruling by altering the charging, machinery and assessee provisions with retrospective effect. The Legislature could cure the defect identified in the prior decision by changing the law, and the amended scheme validly fastened service tax liability on the person engaging the service or paying freight. The constitutional challenge under Articles 14, 19(1)(g) and 265 failed, as the levy remained within Parliament's competence and the classification introduced by the amendment was not unconstitutional. en-us Wed, 25 Aug 2004 00:00:00 +0530 Tue, 08 Apr 2014 13:07:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163729 Retrospective amendments in sections 116 and 117 of the Finance Act, 2000 were upheld as valid because they removed the statutory basis of the earlier Supreme Court ruling by altering the charging, machinery and assessee provisions with retrospective effect. The Legislature could cure the defect identified in the prior decision by changing the law, and the amended scheme validly fastened service tax liability on the person engaging the service or paying freight. The constitutional challenge under Articles 14, 19(1)(g) and 265 failed, as the levy remained within Parliament's competence and the classification introduced by the amendment was not unconstitutional. Case-Laws Service Tax Wed, 25 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163729