https://www.taxtmi.com/caselaws?id=135 The SC upheld Parliament's competence to levy service tax on mandap-keepers, ruling the charges are for services (including provision of premises and related facilities) not sales or hire-purchase of goods. Applying the aspect theory, the Court found the service element predominant, so Sections 65-67 and Rule 2(1)(d)(ix) of the Finance Act and Service Tax Rules are intra vires. Incidental encroachment into State matters did not invalidate the levy. The appeal was dismissed and the High Court's judgment confirming the tax's validity was affirmed. en-us Thu, 15 Apr 2004 00:00:00 +0530 Wed, 24 Sep 2025 11:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=135 The SC upheld Parliament's competence to levy service tax on mandap-keepers, ruling the charges are for services (including provision of premises and related facilities) not sales or hire-purchase of goods. Applying the aspect theory, the Court found the service element predominant, so Sections 65-67 and Rule 2(1)(d)(ix) of the Finance Act and Service Tax Rules are intra vires. Incidental encroachment into State matters did not invalidate the levy. The appeal was dismissed and the High Court's judgment confirming the tax's validity was affirmed. Case-Laws Service Tax Thu, 15 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=135