https://www.taxtmi.com/caselaws?id=326781 The Court held that the Union Parliament has the legislative competence to impose service tax on the service aspect of admission and access to amusement parks. The Amendment of 2012 in the Finance Act, 1994, removing these activities from the Negative List, was deemed valid. The Court found no conflict between the Union's power to tax services and the State's power under Entry 62 of List II, as they relate to different aspects of the transaction. Previous judicial decisions supported the Union's authority to impose service tax under the residuary entry and upheld the application of the aspect theory. The writ petitions were dismissed. en-us Tue, 22 Mar 2016 00:00:00 +0530 Mon, 27 Mar 2017 16:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326781 The Court held that the Union Parliament has the legislative competence to impose service tax on the service aspect of admission and access to amusement parks. The Amendment of 2012 in the Finance Act, 1994, removing these activities from the Negative List, was deemed valid. The Court found no conflict between the Union's power to tax services and the State's power under Entry 62 of List II, as they relate to different aspects of the transaction. Previous judicial decisions supported the Union's authority to impose service tax under the residuary entry and upheld the application of the aspect theory. The writ petitions were dismissed. Case-Laws Service Tax Tue, 22 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326781