2023 (8) TMI 942 - SCH - Service Tax

Constitutional validity of Section 66A of the Finance Act, 1994 - HELD THAT - The validity of Section 66A of the said Act was challenged earlier before Division Bench of the High Court of Delhi and by its judgment rendered in Orient Crafts Ltd. v. Union of India and Another 2006 (9) TMI 2 - DELHI HIGH COURT , the High Court dismissed the writ petition. The said judgment in Orient Crafts Ltd. was relied on by the High Court while disposing of the writ petition filed by the appellant herein. There are no reason to take a different view from that of the decision taken by the High Court in the case of Orient Crafts Ltd., the appeal is, accordingly, dismissed.

Summary

Issues involved: Challenge to constitutional validity of Section 66A of the Finance Act, 1994.

The Supreme Court heard arguments from both the appellant's counsel and the respondent's counsel regarding the constitutional validity of Section 66A of the Finance Act, 1994. The appeal was filed against the judgment of the High Court which had dismissed a writ petition challenging the said section. The High Court's decision was based on a previous judgment in the case of Orient Crafts Ltd. v. Union of India and Another. The Supreme Court, after considering the arguments and the earlier judgment, upheld the High Court's decision and dismissed the appeal, stating that they saw no reason to deviate from the High Court's ruling.

In conclusion, the Supreme Court dismissed the appeal against the judgment of the High Court which had upheld the constitutional validity of Section 66A of the Finance Act, 1994. Any pending applications were also disposed of as a result of this decision.