https://www.taxtmi.com/caselaws?id=11477 The court dismissed the writ petitions challenging the constitutionality of certain provisions of the Finance Act, 1994. It held that Section 67(k) defining the value of taxable services by air travel agents is not inconsistent with other relevant sections. Additionally, the court upheld the validity of Rule 6(7) of the Service Tax Rules, 1994, as it provides an optional and beneficial method for calculating service tax, within the rule-making power conferred by Section 94 of the Finance Act, 1994. The court emphasized that those opting for this alternative method cannot subsequently challenge its validity. en-us Mon, 30 Apr 2001 00:00:00 +0530 Fri, 28 Feb 2014 14:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11477 The court dismissed the writ petitions challenging the constitutionality of certain provisions of the Finance Act, 1994. It held that Section 67(k) defining the value of taxable services by air travel agents is not inconsistent with other relevant sections. Additionally, the court upheld the validity of Rule 6(7) of the Service Tax Rules, 1994, as it provides an optional and beneficial method for calculating service tax, within the rule-making power conferred by Section 94 of the Finance Act, 1994. The court emphasized that those opting for this alternative method cannot subsequently challenge its validity. Case-Laws Service Tax Mon, 30 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11477