https://www.taxtmi.com/caselaws?id=766303 The Karnataka HC upheld the constitutional validity of sub-clauses (zzzzv) and (zzzzw) of clause 105 of Section 65 of the Finance Act 1994, which introduced service tax on certain services. Appellants argued these provisions fell within State Legislative power under Entries 54 and 62 of List II. The court held that Parliament has authority under Entry 97 of List I to levy service tax as a residuary power. Different aspects of a single transaction can be taxed under different statutes - service tax by Parliament and sales tax by State Government represent mutually exclusive levies with different incidences. Appeal dismissed. en-us Mon, 10 Feb 2025 00:00:00 +0530 Sat, 22 Feb 2025 08:30:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766303 The Karnataka HC upheld the constitutional validity of sub-clauses (zzzzv) and (zzzzw) of clause 105 of Section 65 of the Finance Act 1994, which introduced service tax on certain services. Appellants argued these provisions fell within State Legislative power under Entries 54 and 62 of List II. The court held that Parliament has authority under Entry 97 of List I to levy service tax as a residuary power. Different aspects of a single transaction can be taxed under different statutes - service tax by Parliament and sales tax by State Government represent mutually exclusive levies with different incidences. Appeal dismissed. Case-Laws Service Tax Mon, 10 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766303