Madras HC held explanation in Sl. No.7 of notification no. 1/2006-ST dated 01.03.2006 as ultra vires

Bharathi Constructions Vs Union of India (Madras High Court) Madras High Court held explanation in Sl.No.7 of notification no. 1/2006-ST dated 01.03.2006 as ultra vires section 65(105)(zzzq), section 65(zzzh), section 66 and section 67 of the Finance Act, 1994. Facts- The prayers are for writs of declaration to declare Explanation in Sl.No.7 of Notification No.1/2006-ST dated 01.03.2006 as ultra vires under various provisions of the Finance Act, 1994 and Articles 14 and 265 of the Constitution of India. Conclusion- Hon’ble Supreme Court in Commissioner of Service Tax v. Bhayana Builders ...