Service tax on admission to amusement facilities is constitutional

 Brief of the case: The Hon’ble Kerala High Court in the above cited case held that the levy of service tax on admission to amusement facilities do not result into any trenching of the Union Parliament on the power conferred on the State as the two aspects taxed by the respective legislatures are the ‘service’ and the ‘amusement’ and no law is invalid in taxing its respective aspect even when the same activity being getting taxed twice under two different laws. As such the High court upheld the constitutional validity of service tax on admission to amusement fac...