C.K. Jidheesh vs The Union Of India & Ors.

Authority: Supreme Court Date: 2005-11-27 Section: 1994FA, 65(47), 1994FA, 65(48), 1994FA, 65(72)(zb), 1994FA, 66, 1994FA, 67 Acts: Finance Act 1994, Constitution of India Result: Revenue Citation: (2005) 199 CTR (SC) 212 : (2005) 279 ITR 118 (SC) : (2005) 149 TAXMAN 446 (SC) Justices: S.N. Variava & P.P. Naolekar, JJ. Appeal No: Writ Petn. No. 507 of 2002
Whether service tax can be levied on the entire gross receipts from photographic processing business, including cost of materials like photographic paper and chemicals, or only on the service portion --- Held: Yes, service tax is leviable on the entire gross receipts except cost of unexposed films. Whether the Finance Act provisions and clarificatory letter are discriminatory under Articles 14 and 19(1)(g) of the Constitution --- Held: No, there is no discrimination.

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