https://www.taxtmi.com/caselaws?id=12295 The court upheld the constitutional validity of the service tax provisions in the Finance Act, 1998, imposing a 5% tax on architects and chartered accountants. It affirmed Parliament's legislative competence to levy the tax on services provided by professionals, distinguishing it from a tax on the profession itself. The court clarified the difference between service tax and professional tax, emphasizing that the provisions were not arbitrary or vague, as they clearly defined taxable services. The writ petitions challenging the tax were dismissed, with no costs awarded. en-us Fri, 12 Oct 2001 00:00:00 +0530 Sun, 21 Feb 2010 06:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12295 The court upheld the constitutional validity of the service tax provisions in the Finance Act, 1998, imposing a 5% tax on architects and chartered accountants. It affirmed Parliament's legislative competence to levy the tax on services provided by professionals, distinguishing it from a tax on the profession itself. The court clarified the difference between service tax and professional tax, emphasizing that the provisions were not arbitrary or vague, as they clearly defined taxable services. The writ petitions challenging the tax were dismissed, with no costs awarded. Case-Laws Service Tax Fri, 12 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12295