Gujarat HC Grant Relief on New Return Forms

HIGH COURT OF GUJARAT All Gujarat Federation of Tax Consultant v. Union of India 21 August, 2007 Appeal (civil) 7128 of 2001 J U D G M E N T KAPADIA, J. This is an appeal filed by All India Federation of Tax Practitioners against the Division Bench judgment of the Bombay High Court dated 22.2.2001 in Writ Petition No. 142/99 upholding the legislative competence of Parliament to levy service tax vide Finance Act, 1994 and Finance Act, 1998. According to the impugned judgment, service tax falls in Entry 97, List I of the Seventh Schedule to the Constitution. 2. The question wh...