Imposition of service tax on ‘access to amusement facilities’ is unconstitutional

Vengad Resorts & Retreats Limited Vs Union of India (Kerala High Court) Kerala High Court held that the omission of sub-clause (j) to Section 66D of the Finance Act and, resultantly, imposition of service tax on ‘access to amusement facilities’ is unconstitutional. Accordingly, order set aside and appeal allowed. Facts- The petitioner in the writ petition – a public limited company – stated to be engaged in running an ‘amusement park’, seeking to challenge the judgment of Single Judge dated 22.03.2016, rejecting the challenge against the demand of ‘service tax’ on the acti...