https://www.taxtmi.com/caselaws?id=7 The court upheld the validity of the service tax on advertising services under the Finance Act, 1994, dismissing the petitioner's contentions challenging the imposition of service tax on advertising services. The court found that the tax did not infringe upon the fundamental right to freedom of speech and expression and that the classifications of commercial and non-commercial advertising were rational and not violative of the Constitution. Additionally, the court clarified that the tax on advertising agencies fell within the legislative competence of the Parliament and was distinct from taxes on professions, trades, callings, and employments. en-us Tue, 22 Jul 1997 00:00:00 +0530 Tue, 01 Jul 2008 16:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7 The court upheld the validity of the service tax on advertising services under the Finance Act, 1994, dismissing the petitioner's contentions challenging the imposition of service tax on advertising services. The court found that the tax did not infringe upon the fundamental right to freedom of speech and expression and that the classifications of commercial and non-commercial advertising were rational and not violative of the Constitution. Additionally, the court clarified that the tax on advertising agencies fell within the legislative competence of the Parliament and was distinct from taxes on professions, trades, callings, and employments. Case-Laws Service Tax Tue, 22 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7