https://www.taxtmi.com/caselaws?id=11604 The court upheld the constitutional validity of the service tax on chartered accountants, real estate agents, and architects, dismissing all three writ petitions. It found that Parliament had the legislative competence to impose the service tax under the residuary entry of List I, rejecting arguments of discrimination in taxing certain professions. The court clarified that the service tax is on services rendered by professionals, not on the professions themselves, and highlighted the broad discretion of the Legislature in taxation matters. en-us Mon, 22 Apr 2002 00:00:00 +0530 Thu, 27 Feb 2014 17:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11604 The court upheld the constitutional validity of the service tax on chartered accountants, real estate agents, and architects, dismissing all three writ petitions. It found that Parliament had the legislative competence to impose the service tax under the residuary entry of List I, rejecting arguments of discrimination in taxing certain professions. The court clarified that the service tax is on services rendered by professionals, not on the professions themselves, and highlighted the broad discretion of the Legislature in taxation matters. Case-Laws Service Tax Mon, 22 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11604