Tamil Nadu Kalyana Mandapam Association vs The Union Of India & Ors.

Authority: Supreme Court Date: 2004-04-15 Section: 366(29A)(f), 97, FA1994, 65(10), FA1994, 65(19) Acts: Finance Act 1994, Finance Act 1997, Finance Act 1998, Service-tax Rules 1994, Constitution of India, Transfer of Property Act 1882, Central Excise Act 1944 Result: Revenue Citation: (2004) 188 CTR (SC) 297 : (2004) 267 ITR 9 (SC) : (2004) 136 TAXMAN 596 (SC) Justices: S. Rajendra Babu & Dr. AR. Lakshmanan, JJ. Appeal No: Civil Appeal No. 2727 of 2002*
Whether the provisions in the Finance Act, 1994 imposing service-tax on services rendered by Mandap-keepers are intra vires of the Constitution --- Held Yes; Whether the High Court was correct in applying the 'Aspect Theory' to uphold the levy under the residuary Entry 97 of List I --- Held Yes; Whether the impugned provisions violate Articles 14 and 19(1)(g) of the Constitution --- Held No

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