2015 (9) TMI 536

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....Mr. T.P. Singh For UOI Mr. Satish Kumar for R-2 ORDER CM No. 18902/2015(exemption) The exemption is allowed subject to all just exceptions. W.P.(C) 8647/2015 and CM No. 18901/2015 In this writ petition there is a challenge to the Explanation to clause (ii) of Section 65(19) of the Finance Act, 1994 as being ultra vires the Constitution of India and being beyond the legislative co....

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....nt to levy any tax on such activity under the said Entry 62, List II of the Seventh Schedule to the Constitution of India. It has been stated by the learned counsel for the petitioner that the explanation which has been impugned was earlier operating as part of the business auxiliary service till 30.062010 when it was deleted and new Section 65 (105) (zzzzn) was introduced as a specific service. T....