https://www.taxtmi.com/caselaws?id=184808 The definition of "person" in Section 65B(37)(vii) of the Finance Act, 2012, which includes an association of persons or body of individuals whether incorporated or not, was upheld against a constitutional challenge. The Court held that Parliament had legislative competence to define the term for service tax purposes, and the definition could not be invalidated merely because it differed from the General Clauses Act or the Income-tax Act. In the absence of arbitrariness, discrimination, or violation of Article 14, no basis existed for interference under Articles 226 and 227. en-us Tue, 06 Oct 2015 00:00:00 +0530 Tue, 10 Jan 2017 17:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=184808 The definition of "person" in Section 65B(37)(vii) of the Finance Act, 2012, which includes an association of persons or body of individuals whether incorporated or not, was upheld against a constitutional challenge. The Court held that Parliament had legislative competence to define the term for service tax purposes, and the definition could not be invalidated merely because it differed from the General Clauses Act or the Income-tax Act. In the absence of arbitrariness, discrimination, or violation of Article 14, no basis existed for interference under Articles 226 and 227. Case-Laws Service Tax Tue, 06 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=184808