https://www.taxtmi.com/caselaws?id=12640 The court upheld the constitutional validity of the service tax under the Finance (No. 2) Act of 1998, dismissing petitions challenging the tax levied on services provided by tax practitioners, chartered accountants, and architects. The service tax was deemed to fall within the Union's legislative competence under Entry 97 of List I, distinct from a professional tax. The classification for taxation purposes was found reasonable and not violative of Article 14, while the restrictions on the right to practice under Article 19(1)(g) were considered permissible. Petitioners were granted an extension for compliance with payment of arrears. en-us Thu, 22 Feb 2001 00:00:00 +0530 Wed, 20 May 2009 17:37:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12640 The court upheld the constitutional validity of the service tax under the Finance (No. 2) Act of 1998, dismissing petitions challenging the tax levied on services provided by tax practitioners, chartered accountants, and architects. The service tax was deemed to fall within the Union's legislative competence under Entry 97 of List I, distinct from a professional tax. The classification for taxation purposes was found reasonable and not violative of Article 14, while the restrictions on the right to practice under Article 19(1)(g) were considered permissible. Petitioners were granted an extension for compliance with payment of arrears. Case-Laws Income Tax Thu, 22 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12640