https://www.taxtmi.com/caselaws?id=12391 Parliament had legislative competence to levy service tax on taxable services rendered by practising chartered accountants because the levy was on the value of professional services, not on the privilege of practising the profession; the aspects doctrine and pith-and-substance test placed it outside Entry 60 of List II, and it was upheld under the residuary power. The levy was not discriminatory under Article 14, as taxation allows rational classification and exemptions do not invalidate the underlying charge. It also did not unreasonably restrict the right to practise under Article 19(1)(g), since a valid fiscal levy is not by itself unconstitutional. The Chartered Accountants Act, 1949 did not control the fiscal definition in the Finance Act. en-us Thu, 31 Jan 2002 00:00:00 +0530 Tue, 23 Feb 2010 15:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12391 Parliament had legislative competence to levy service tax on taxable services rendered by practising chartered accountants because the levy was on the value of professional services, not on the privilege of practising the profession; the aspects doctrine and pith-and-substance test placed it outside Entry 60 of List II, and it was upheld under the residuary power. The levy was not discriminatory under Article 14, as taxation allows rational classification and exemptions do not invalidate the underlying charge. It also did not unreasonably restrict the right to practise under Article 19(1)(g), since a valid fiscal levy is not by itself unconstitutional. The Chartered Accountants Act, 1949 did not control the fiscal definition in the Finance Act. Case-Laws Service Tax Thu, 31 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12391