2011 (9) TMI 112

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.... 1. Invoking the jurisdiction of this Court under Article 226 of the Constitution of India, the petitioner has prayed for the following reliefs: -   "(a) Issue a writ, order or direction in the nature of certiorari that Section 135(A)(10) of the Finance Act, 2007 be quashed as unconstitutional.   (b) Issue a writ, order or direction in the nature of certiorari that erection of a ....

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....nd proper in the circumstances of the present case."   2. We have heard Mr. Joydip Bhattacharya, learned counsel for the petitioner, and Mr. Mukesh Anand, learned counsel for the respondents.   3. Be it noted, the Full Bench of this Court in WP (C) No. 3398/2010, while dealing with the validity of imposition of service tax under Section 65(105)(zzzz) and Section 66 of the Finance A....

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....e of or furtherance of business or commerce and it is, accordingly overruled.   (c) The challenge to the amendment giving it retrospective effect is unsustainable and, accordingly, the same stands repelled and the retrospective amendment is declared as constitutionally valid."   4. The learned counsel for the petitioner, while not disputing the conception of imposition of service t....

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....n or decoration of a pandal or shamiana and includes the supply of furniture, fixtures, lights and lighting fittings, floor coverings and other articles for use therein."   6. It is worth noting that the Legislature, by the Finance Act, 2007, has inserted an explanation to Section 65(77a). 7. If the entire provision is properly understood, it is clearly discernible that Hindu marriage i....