https://www.taxtmi.com/caselaws?id=254252 The court upheld the constitutionality of Section 65(105)(zzzzm) of the Finance Act, 1994, and the levy of service tax on advocates. It found no violation of Articles 14, 19(1)(g), 21, and 39A of the Constitution, affirming the legislative competence under Entry 97 of List I. The court also upheld the applicability of Rule 4A of the Service Tax Rules, 1994, and denied the request for retrospective effect of Notification No. 30/2012, ultimately dismissing the writ petitions challenging these aspects. en-us Mon, 15 Dec 2014 00:00:00 +0530 Thu, 09 Jun 2016 18:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254252 The court upheld the constitutionality of Section 65(105)(zzzzm) of the Finance Act, 1994, and the levy of service tax on advocates. It found no violation of Articles 14, 19(1)(g), 21, and 39A of the Constitution, affirming the legislative competence under Entry 97 of List I. The court also upheld the applicability of Rule 4A of the Service Tax Rules, 1994, and denied the request for retrospective effect of Notification No. 30/2012, ultimately dismissing the writ petitions challenging these aspects. Case-Laws Service Tax Mon, 15 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254252