Supreme Court of India

All India Federation of Tax Practitioners & Ors. v. Union of India and Ors.

Neutral citation

Reported as [2007] 9 S.C.R. 147

Bench S.H. Kapadia and B. Sudershan Reddy JJ.

Decided 21 August 2007

INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.

6 Supreme Court benches have cited this judgment.

What the Court ordered

We hold that Parliament had absolute Jurisdiction and legislative competence to levy tax on services.

Judgment, page 20

From the headnote

Constitution of India, 1950-Articles 246(/), 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~onstitution (Eighty-eighth Amendment) Act, 2003-Finance

Authorities it was built on

1958 M. P. V. Sundararamier & Co. v. The State of Andhra Pradesh & Another cited by 58
2004 Tamil Nadu Kalyana Mandapam Assn. v. Union of India and Ors. cited by 4

Where later benches applied it

2024 Mineral Area Development Authority & Anr. v. M/s Steel Authority of India & Anr. Etc. referred to
2024 Shaji Poulose v. Institute of Chartered Accountants of India & Others referred to
2021 Union of India & Ors. v. Vkc Footsteps India Pvt Ltd. referred to
2020 Commissioner of Service Tax, v. M/s. Adani Gas Ltd. referred to
2017 Union of Jndia & Ors. v. Bengal Shrachi Housing Development Limited &anr. referred to
2016 Jindal Stainless Ltd. & Anr v. State of Haryana & Ors referred to

Of those, 6 referred to

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