2025-VIL-1066-GUJ-ST
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SERVICE TAX High Court Cases

Service Tax – Challenge to levy of service tax under section 65(105)(zzq), section 65(105)(zzzh) and Entry (zzzzu) in section 65(105) of the Finance Act, 1994 - The petitioners challenge the levy of service tax under provisions of the Finance Act, 1994, as amended by the Finance Act, 2010, purported to bring the activity of any commercial or industrial construction or construction of residential complex done prior to obtaining the completion certificate under the caption of “deemed service” and levy service tax on special services provided by the builders to the prospective buyers providing preferential location etc. - Whether the provisions relating to the levy of service tax on commercial or industrial construction and construction of residential complexes are unconstitutional and beyond the legislative competence of Parliament - HELD – The Bombay High Court in similar matter, in the case of Maharashtra Chamber of Housing Industry and another v. Union of India held that there is no merit in the Constitutional challenge raised in the petition as the tax continues to be a tax on rendering of a service by the builder to the buyer and there is no vagueness and uncertainty as the legislative prescription is clear – The Hon’ble Bombay Court considered the history of the provisions of Finance Act, 1994 and assigned reasons for rejecting the Constitutional validity of the explanation as well as clauses inserted by the Finance Act of 2010 - Respectfully agreeing with the reasons assigned by Hon’ble Bombay High Court and adopting the same, these petitions are also dismissed on the ground that there is no merit in the constitutional challenge raised in these petitions – The petitions are dismissed
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