https://www.taxtmi.com/caselaws?id=42 Service tax on outdoor catering and mandap keeping validly targets the service element of transactions, notwithstanding the supply of food or beverages. Outdoor catering involves providing catering at a client-selected location, while mandap keeping involves permitting use of premises for functions; both constitute distinct taxable services rather than mere sales taxable exclusively by States. Valuation based on the gross amount charged rationally relates to those services. The provisions fall within legislative competence and do not violate Article 14, as fiscal legislation permits wide legislative discretion in selecting taxable subjects and the scheme creates neither arbitrary classification nor vagueness. en-us Wed, 25 Jul 2001 00:00:00 +0530 Wed, 02 Jul 2008 10:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42 Service tax on outdoor catering and mandap keeping validly targets the service element of transactions, notwithstanding the supply of food or beverages. Outdoor catering involves providing catering at a client-selected location, while mandap keeping involves permitting use of premises for functions; both constitute distinct taxable services rather than mere sales taxable exclusively by States. Valuation based on the gross amount charged rationally relates to those services. The provisions fall within legislative competence and do not violate Article 14, as fiscal legislation permits wide legislative discretion in selecting taxable subjects and the scheme creates neither arbitrary classification nor vagueness. Case-Laws Service Tax Wed, 25 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42