2010 (6) TMI 9

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....i A Rajasekhar Reddy, SC JUDGEMENT In the writ petition Section 65 (90a) read with Section 65 (105) (zzzz) of the Finance Act, 1994, as emended by the Finance Act, 2007, Finance Act, 2008 and Finance Act, 2010 are impeached, inter alia as inconsistent with the provisions of Articles 14, 246 and 265 of the Constitution of India. The petitioner is a company incorporated under the provisions....

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....onsistent with the ratio legis of the service tax provisions of the Finance Act, 1994. Alternatively, it is contended that the Parliament does not have legislative competence to levy service tax by an artificial expansion of the concept of service so as to entrench into the core of the legislative power of the state under entry 49 of List II of VII Schedule to the Constitution of India which reads....

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.... Niranjan Reddy would also contend that the provisions of Section 65 (105) (zzzz) have been given retrospective efficacy qua Section 77 of the Finance Act, 2010 by purporting to be in the nature of validation of action taken under sub-clause (zzzz) of clause (105) of Section 65 and that such retrospective operationalisation of a taxing provision is arbitrary, independent of the question whether th....