Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | 1994(as amended in 1997) Finance Act |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Dismissed |
Headnote | Finance Act, 1994(as amended in 1997)-Section 65(19), (20), (41)(p) and sections 66 and 67(o):Service tax on services rendered by Mandap-Keeper-Nature of-Held: It does not amount to tax directly on land but tax on income from land as such not a State subject under Entry 49 List II of Seventh Schedule-Hence, within the competence of the Parliament under Entry 97 List I-Constitution of India, 1950-Articles 245, 246 and Seventh Schedule, List I Entry 97, List II Entry 49. Services rendered by Mandap keepers and outdoor caterers-Levy of service tax-Scope of-Held: Taxable services provided by mandap-keeper to a customer in relation to use of mandap includes apart from providing premises on temporary basis the other facilities rendered as a caterer-Transaction E between a mandap-keeper and his customer is that of providing services-There is service element in outdoor catering-Hence, tax on services rendered by mandap-keepers and outdoor caterers is in pith and substance, a tax on services and not a tax on sale of goods-As such within the legislative competence of the Parliament under the residuary Entry 97 in List I of the Seventh Schedule and not covered under Entry 18, 49 and 54 of List II-And F levy of service tax not unconstitutional-Constitution of India, 1950-Articles 245, 246, 366(29A)(f) and Seventh Schedule, List I Entry 97, List II Entry 18, 49 and 54-Service Tax Rules, 1994-Rule 2(1)(d)(ix). |
Judge | Hon'ble Dr. Justice A.R. Lakshmanan |
Neutral Citation | 2004 INSC 269 |
Petitioner | Tamil Nadu Kalyana Mandapam Assn |
Respondent | Union Of India And Ors |
SCR | [2004] Supp. (1) S.C.R. 169 |
Judgement Date | 2004-04-15 |
Case Number | 2727 |
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