https://www.taxtmi.com/caselaws?id=13070 The court upheld the constitutional validity of the service tax on services provided by mandap-keepers, ruling that it falls within the legislative competence of the Union of India. The court clarified that the tax is on the service provided by mandap-keepers and not on land or buildings. It also found the definitions and valuation provisions in the Finance Act to be clear and not arbitrary. As a result, all writ petitions challenging the service tax were dismissed. en-us Mon, 30 Apr 2001 00:00:00 +0530 Thu, 27 Feb 2014 18:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13070 The court upheld the constitutional validity of the service tax on services provided by mandap-keepers, ruling that it falls within the legislative competence of the Union of India. The court clarified that the tax is on the service provided by mandap-keepers and not on land or buildings. It also found the definitions and valuation provisions in the Finance Act to be clear and not arbitrary. As a result, all writ petitions challenging the service tax were dismissed. Case-Laws Income Tax Mon, 30 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13070