https://www.taxtmi.com/caselaws?id=304812 The Supreme Court dismissed the appeal by a Municipal Corporation, affirming the High Court's decision that the demand for service charges from the Posts and Telegraphs Department constituted a tax, violating Article 285(1) of the Constitution of India. The Court ruled that the demand was not a legitimate service charge as claimed by the Corporation, emphasizing that it exceeded the scope of services provided and encroached on the exemption of central government entities from state taxes under Article 285(1). The judgment reiterated that imposing taxes on Union properties was unconstitutional, upholding the respondents' exemption from such charges. en-us Wed, 21 Jan 2004 00:00:00 +0530 Fri, 28 Oct 2022 15:13:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=304812 The Supreme Court dismissed the appeal by a Municipal Corporation, affirming the High Court's decision that the demand for service charges from the Posts and Telegraphs Department constituted a tax, violating Article 285(1) of the Constitution of India. The Court ruled that the demand was not a legitimate service charge as claimed by the Corporation, emphasizing that it exceeded the scope of services provided and encroached on the exemption of central government entities from state taxes under Article 285(1). The judgment reiterated that imposing taxes on Union properties was unconstitutional, upholding the respondents' exemption from such charges. Case-Laws Indian Laws Wed, 21 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=304812