Explanation in Sl.No.7 of Service Tax Notification No.1/2006 is Ultra Vires to Finance Act and Constitution: Madras HC aligns with SC’s Decision [Read Order]

The Supreme Court, in its decision observed that there was no evidence to justify the formula used in the notification, which set service tax at 33% of the gross amount charged.
By Navasree A.M - On November 14, 2024 1:15 pm - 2 mins read
Madras HC - Madras High Court - Madras HC aligns - Finance Act - Ultra Vires - Service Tax Notification - Service Tax - Constitution - taxscan

In a recent ruling, the Madras High Court, concurring with the Supreme Court’s decision in Commissioner of Service Tax v. Bhayana Builders (P) Ltd has ruled that the explanation in serial number 7 of the service tax notification no. 1/2006 is ultra vires to the finance act provisions and the constitution. Justice Anita Sumanth allowed…

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