https://www.taxtmi.com/caselaws?id=33 The court upheld the constitutional validity of the service tax on advertising agencies, ruling that it falls within the legislative competence of the Parliament as a tax on services, not on advertisements. The court rejected claims of discrimination under Article 14, stating that taxing advertising agencies differently from press or electronic media is justified due to the distinct nature of services provided. Additionally, the court found the measure of tax based on the "gross amount" charged by agencies to be valid, dismissing arguments of arbitrariness. The petitions challenging the tax were dismissed, with no costs awarded. en-us Mon, 30 Apr 2001 00:00:00 +0530 Thu, 27 Feb 2014 15:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33 The court upheld the constitutional validity of the service tax on advertising agencies, ruling that it falls within the legislative competence of the Parliament as a tax on services, not on advertisements. The court rejected claims of discrimination under Article 14, stating that taxing advertising agencies differently from press or electronic media is justified due to the distinct nature of services provided. Additionally, the court found the measure of tax based on the "gross amount" charged by agencies to be valid, dismissing arguments of arbitrariness. The petitions challenging the tax were dismissed, with no costs awarded. Case-Laws Service Tax Mon, 30 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33