https://www.taxtmi.com/caselaws?id=783926 Service tax on access to amusement facilities was held unconstitutional because the real subject of taxation overlapped with the State's power to tax entertainments and amusements under Entry 62 of List II. Applying pith and substance, the Court found that both the State law and the Finance Act, 1994 taxed the same activity of admission to entertainment and amusement, so the Union could not rely on the aspect theory to treat it as a distinct service. Residuary power under Entry 97 of List I was unavailable where the field was already specifically covered by the State entry, and the absence of machinery provisions to isolate any service element reinforced the overlap. en-us Thu, 18 Dec 2025 00:00:00 +0530 Fri, 26 Dec 2025 07:18:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783926 Service tax on access to amusement facilities was held unconstitutional because the real subject of taxation overlapped with the State's power to tax entertainments and amusements under Entry 62 of List II. Applying pith and substance, the Court found that both the State law and the Finance Act, 1994 taxed the same activity of admission to entertainment and amusement, so the Union could not rely on the aspect theory to treat it as a distinct service. Residuary power under Entry 97 of List I was unavailable where the field was already specifically covered by the State entry, and the absence of machinery provisions to isolate any service element reinforced the overlap. Case-Laws Service Tax Thu, 18 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783926