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Service Tax - Highlights / Catch Notes

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Constitutional Validity of Sections 65 (30a), 65(105) (zzq), 66 ...

Case Laws     Service Tax

June 30, 2021

Constitutional Validity of Sections 65 (30a), 65(105) (zzq), 66 and 67 of Chapter V of Finance Act, 1994 - levy of service tax - composite contract - Contractors Association cannot maintain a Writ Petition and the aggrieved members with reference to the provisions of the Act alone is competent to file a Writ Petition and thus, this Court is of an opinion that the Writ Petition itself is not entertainable - HC

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