https://www.taxtmi.com/caselaws?id=247 Service tax on freight for carriage of goods by road was analysed as a levy on the transportation service, not as a tax on goods or passengers under Entry 56 of List II. The dominant character test was applied: where the true nature of the impost is service tax, incidental overlap with a State subject does not defeat parliamentary competence. Earlier Supreme Court rulings on road carriage taxes and mandap keepers were relied on, and the validating retrospective amendments were treated as curing the defects noted in the earlier challenge. The constitutional challenge accordingly failed. en-us Thu, 27 Jan 2005 00:00:00 +0530 Thu, 27 Feb 2014 17:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247 Service tax on freight for carriage of goods by road was analysed as a levy on the transportation service, not as a tax on goods or passengers under Entry 56 of List II. The dominant character test was applied: where the true nature of the impost is service tax, incidental overlap with a State subject does not defeat parliamentary competence. Earlier Supreme Court rulings on road carriage taxes and mandap keepers were relied on, and the validating retrospective amendments were treated as curing the defects noted in the earlier challenge. The constitutional challenge accordingly failed. Case-Laws Service Tax Thu, 27 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247