https://www.taxtmi.com/caselaws?id=43 The court upheld the constitutional validity of the service tax on services provided by mandap-keepers, ruling that it fell within the legislative competence of the Union of India under Entry 97 of List I. The court clarified that the tax was on the service provided, not on the land or buildings themselves, and rejected arguments of arbitrariness and unreasonableness in the tax provisions. The writ petitions challenging the tax were dismissed, with the court finding the provisions clear, reasonable, and in compliance with constitutional principles. en-us Mon, 30 Apr 2001 00:00:00 +0530 Thu, 23 Aug 2018 12:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43 The court upheld the constitutional validity of the service tax on services provided by mandap-keepers, ruling that it fell within the legislative competence of the Union of India under Entry 97 of List I. The court clarified that the tax was on the service provided, not on the land or buildings themselves, and rejected arguments of arbitrariness and unreasonableness in the tax provisions. The writ petitions challenging the tax were dismissed, with the court finding the provisions clear, reasonable, and in compliance with constitutional principles. Case-Laws Service Tax Mon, 30 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43