Gujarat Ambuja Cements Ltd. & Anr. vs The Union Of India & Anr.

Authority: Supreme Court Date: 2005-03-17 Section: 1994FA, 64(41), 1994FA, 65, 1994FA, 66, 1994FA, 68, 2000FA, 116 Acts: Finance Act 1994, Finance Act 1997, Finance Act 2000, Finance Act 2003, Service-tax Rules 1994, Constitution of India, Motor Vehicles Act 1988 Result: Revenue Citation: (2005) 194 CTR (SC) 428 : (2005) 274 ITR 194 (SC) : (2005) 144 TAXMAN 512 (SC) Justices: Mrs. Ruma Pal & Arun Kumar, JJ. Appeal No: Writ Petn. Nos. 411, 431, 432, 450, 466, 467, 493, 539, 551, 564, 573 of 20
Whether the retrospective amendments in Finance Act 2000 and 2003 validating service tax on customers of clearing/forwarding agents and goods transport operators are constitutionally valid and effectively remove the infirmities identified in Laghu Udyog Bharati case --- Held Yes; Whether Parliament had legislative competence to enact such levy under Entry 97 of List I (Union List) instead of Entry 56 of List II (State List) --- Held Yes; Whether the levy operates in a discriminatory manner violating Article 14 --- Held No

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