https://www.taxtmi.com/caselaws?id=1556 SC held that the levy of service tax is constitutionally distinct from state "taxes on professions" under Entry 60, List II. Entry 60 permits the State to tax the status or privilege of practising a profession, but cannot be read to cover each remunerative activity of professionals. Service tax, being a tax on individual activities or services, falls within Parliament's legislative competence under Entry 97 (List I) and related entries. The Court applied pith-and-substance analysis to conclude Entries 60 and 92C/97 operate in different spheres, validating parliamentary power to impose service tax. en-us Tue, 21 Aug 2007 00:00:00 +0530 Sat, 13 Sep 2025 13:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1556 SC held that the levy of service tax is constitutionally distinct from state "taxes on professions" under Entry 60, List II. Entry 60 permits the State to tax the status or privilege of practising a profession, but cannot be read to cover each remunerative activity of professionals. Service tax, being a tax on individual activities or services, falls within Parliament's legislative competence under Entry 97 (List I) and related entries. The Court applied pith-and-substance analysis to conclude Entries 60 and 92C/97 operate in different spheres, validating parliamentary power to impose service tax. Case-Laws Service Tax Tue, 21 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1556