https://www.taxtmi.com/caselaws?id=409155 An association of civil contractors challenged the constitutional validity of service tax provisions applied to composite civil construction contracts under the Finance Act, 1994. The court noted that the service tax regime had since been replaced by GST, and held that the association was not the aggrieved person for maintainability purposes. Only affected individual members could pursue any grievance, if available. On that basis, the court found it unnecessary to examine the constitutional grounds and did not adjudicate the challenge on merits, leaving liberty to members to seek their own remedies. en-us Thu, 24 Jun 2021 00:00:00 +0530 Wed, 30 Jun 2021 10:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409155 An association of civil contractors challenged the constitutional validity of service tax provisions applied to composite civil construction contracts under the Finance Act, 1994. The court noted that the service tax regime had since been replaced by GST, and held that the association was not the aggrieved person for maintainability purposes. Only affected individual members could pursue any grievance, if available. On that basis, the court found it unnecessary to examine the constitutional grounds and did not adjudicate the challenge on merits, leaving liberty to members to seek their own remedies. Case-Laws Service Tax Thu, 24 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409155