Service Tax on alcoholic liquor manufacture on job work basis for human consumption valid: HC

Service Tax on manufacture of alcoholic liquor for human consumption on job work basis with effect from 1st June 2015 is Constitutionally Valid: Delhi High Court. Issue Under Consideration These are three petitions filed under Article 226 of the Constitution of India challenging the constitutional validity of Section 66B of the Finance Act, 1994 („FA 1994‟) read with 65B(40) and Section 66D of the FA 1994 as amended by Clause (f) of Section 107 and Clause (2) of Section 109 of Finance Act2015 („FA 2015‟) respectively, along with Notification No. 14/2015/-ST dated 19th May 2015, which l...