Supreme Court · 2007 INSC 849 · Decided 21 August 2007
All India Federation of Tax Practitioners & ORS. v. Union of India and ORS.
- Court
- Supreme Court of India
- Citation
- 2007 INSC 849 · [2007] 9 S.C.R. 147
- Case number
- CIVIL APPEAL No. 7128/2001
- Decided
- 21 August 2007
- Bench
- S.H. KAPADIA, B. SUDERSHAN REDDY (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 246
Headnote
Constitution of India, 1950-Articles 246(/), 276, 268A and Schedule VII List I Entries 92 C and 97 and List II Entry 60-Service Tax-Levy of- A B On Chartered Accountants, Cost Accountants and Architects-By Central C legislation-Legislative competence of Parliament to levy the tax in view of Entry 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~onstitution (Eighty-eighth Amendment) Act, 2003-Finance Act, 1994-Finance Act, 1998. D Interpretation of
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