https://www.taxtmi.com/caselaws?id=33939 The court upheld the legislative competence of Parliament to levy service tax on hire purchase and leasing transactions, citing relevant constitutional provisions and Supreme Court judgments. It found that these transactions involve a service element warranting the imposition of service tax, distinguishing it from sales tax. The court dismissed the writ petitions and appeal, rejecting claims of unconstitutionality under Articles 14, 19(1)(g), 265, and 366(29A) of the Constitution. en-us Tue, 09 Jun 2009 00:00:00 +0530 Wed, 16 Apr 2014 11:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33939 The court upheld the legislative competence of Parliament to levy service tax on hire purchase and leasing transactions, citing relevant constitutional provisions and Supreme Court judgments. It found that these transactions involve a service element warranting the imposition of service tax, distinguishing it from sales tax. The court dismissed the writ petitions and appeal, rejecting claims of unconstitutionality under Articles 14, 19(1)(g), 265, and 366(29A) of the Constitution. Case-Laws Service Tax Tue, 09 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33939