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TMI Blog2016 (3) TMI 674X X X X Extracts X X X X X X X X Extracts X X X X ..... visions or it violates some natural, social, political or economic rights of citizen, unless it is established that such injustice infact is prohibited or violates the rights guaranteed or protected by the Constitution of India. The notification issued by the authorities by way of delegated legislation can be held to be beyond statutory competence if the power to issue the same does not emanate from the statutory provisions. Equally, it can also be struck down on the ground that it is arbitrary, unreasonable or unjust. Rather, clause 13(c) of the notification dated 20.6.2012 exempts building owned by an entity registered under Section 12AA of the Act and meant predominantly for religious use by general public from payment of service tax and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... involved as narrated in the petition may be noticed. The petitioner is an association of private unaided technical institutions in the State of Punjab. The colleges associated with the petitioner association are imparting education in the field of engineering, M.Sc., MCA, MBA, BBA and other subjects. The main aim and object is to provide education to the general public at large by its various institutes. The petitioner is getting construction of its educational buildings from local contractors. Earlier the service tax on constructions in respect of charitable educational institutes was exempt vide circulars dated 10.9.2004 and 17.9.2004. Vide notification dated 20.6.2012, Annexure P.2, service tax was imposed on the said service as exemptio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and meant primarily for religious use by general public shall be exempted from service tax. 6. A statute enacted by Parliament or legislature can only be struck down by courts on two counts which are viz. (a) lack of legislative competence; and (b) violation of any of the fundamental rights granted in Part III of the Constitution of India or any other Constitutional provision. It is well settled that no enactment can be struck down by merely saying that it is arbitrary, unreasonable or unjust. It was pronounced by the Apex Court in State of Andhra Pradesh vs. McDowell Co. AIR 1996 SC 1627 as under:- No court in the United Kingdom can strike down an Act made by the Parliament on any ground. As against this, the United States of Am ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) of the notification dated 20.6.2012 exempts building owned by an entity registered under Section 12AA of the Act and meant predominantly for religious use by general public from payment of service tax and is, thus, a beneficial exemption granted thereunder which cannot be said to be unconstitutional. Infact, learned counsel for the petitioner has not been able to show that the competent authority is not empowered to issue the impugned notification. Once there exists legislative competence in the State legislature or competent authority, in the absence of learned counsel for the petitioner to demonstrate that the enactment/provision/notification is arbitrary, discriminatory or violative of Article 14 of the Constitution of India, it cannot ..... X X X X Extracts X X X X X X X X Extracts X X X X
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