2010 (7) TMI 737 - HC - Service Tax

Constitutional validity of section 65(30a) read with section 65(105)(zzq) and section 65(105)(zzzh) read with section 66 of the Finance Act, 1994, as amended by the Finance Act, 2010 - construction services - builders - no coercive steps shall be taken against the Petitioners for the recovery of service tax in relation to the provision in question, but it is clarified that assessments may proceed in accordance with law

Summary

The Bombay High Court considered the constitutional validity of certain provisions of the Finance Act, 1994 amended by the Finance Act, 2010. Notice was issued to the Attorney General of India and respondents for a hearing on 3-8-2010. No coercive steps for recovery of service tax were allowed until the next hearing, but assessments could proceed as per the law.