Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Constitution of India 268A and Schedule 1950-Articles 246(/) 276 |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Dismissed |
Headnote | Constitution of India, 1950 - Articles 246(1), 276, 268A and Schedule VII List I Entries 92 and 97 and List II Entry 60 - Service Tax - Levy of - On Chartered Accountants, Cost Accountants and Architects - By Central legislation - Legislative competence of Parliament to levy the tax in view of Entry 60 of State List of Seventh Schedule-Held: Parliament has legislative competence to levy the Service Tax under Entry 97 of Union List of Seventh Schedule - Entry 60 of State List of Seventh Schedule refers to 'professions' which will not include services - Constitution (Eighty-eighth Amendment) Act, 2003 - Finance Act, 1994 - Finance Act, 1998. Interpretation of Constitution - Interpretation of Legislative heads - Held: While interpreting such heads, the court has to go by schematic interpretation of the three lists of the Seventh Schedule and not by dictionary meaning of the words. Doctrines/Principles: Doctrine of Pith and Substance - Applicability of. Principle of equivalence - Application of. Tax/Taxation: Service Tax and Professional Tax - Distinction between. Tax on profession and tax on income-Distinction between. Words and Phrases - 'Services', 'Service Tax', 'Taxable service' - Meaning of.The question for consideration in the present appeal was regarding constitutional status of the levy of service tax on Chartered Accountants, Cost Accountant and Architects by Finance Act, 1994 and Finance (No. 2) Act, 1998, and the legislative competence of Parliament to impose service tax under Article 246 (1) r/w Entry 97 of List I of Seventh Schedule, in view of Entry 60 of List II of Seventh Schedule. |
Judge | Honble Mr. Justice S.H. Kapadia |
Neutral Citation | 2007 INSC 849 |
Petitioner | All India Federation Of Tax Practitioners & Ors. |
Respondent | Union Of India And Ors. |
SCR | [2007] 9 S.C.R. 147 |
Judgement Date | 2007-08-21 |
Case Number | 7128 |
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