Supreme Court · 2004 INSC 269 · Decided 15 April 2004
Tamil Nadu Kalyana Mandapam ASSN. v. Union of India and ORS.
- Court
- Supreme Court of India
- Citation
- 2004 INSC 269 · [2004] SUPP. 1 S.C.R. 169
- Case number
- CIVIL APPEAL No. 2727/2002
- Decided
- 15 April 2004
- Bench
- S. RAJENDRA BABU, AR. LAKSHMANAN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 245, 246, 366(29A)(f), 366(29A)(t)
Headnote
Finance Act, 1994(as amended in 1997)-Section 65(19), (20), (4l)(p) and sections 66 and 67(0): 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 s~ch not a State subject under Entry 49 List II of Seventh 97 List I-Constitution of India, 1950-Articles 245, 246 and Seventh Schedule, List I Entry 97, List II Entry D 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
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