https://www.taxtmi.com/caselaws?id=63 The court upheld the constitutional validity of the provisions of the Finance Act, 1998, imposing service tax on services provided by architects and chartered accountants. It ruled that the Parliament had legislative competence to enact these provisions under Entry 97 of the Union List. The court clarified the distinction between service tax and professional tax, emphasizing that the former taxed services provided by professionals, not the profession itself. Allegations of arbitrariness and vagueness in the provisions were dismissed, leading to the dismissal of all petitions without costs. en-us Mon, 30 Apr 2001 00:00:00 +0530 Wed, 02 Jul 2008 18:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63 The court upheld the constitutional validity of the provisions of the Finance Act, 1998, imposing service tax on services provided by architects and chartered accountants. It ruled that the Parliament had legislative competence to enact these provisions under Entry 97 of the Union List. The court clarified the distinction between service tax and professional tax, emphasizing that the former taxed services provided by professionals, not the profession itself. Allegations of arbitrariness and vagueness in the provisions were dismissed, leading to the dismissal of all petitions without costs. Case-Laws Service Tax Mon, 30 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63