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Supreme Court approves Service tax on leasing services
Case Law Details
- Case Name
- Association of Leasing & Financial Service Companies Vs Union of India and others (Supreme Court of India)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- Supreme Court of India
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Court: Supreme Court
Citation: Association of Leasing & Financial Service Companies Versus Union of India and others
Brief: The service tax in the present case is neither on the material nor on sale. It is on the activity of financing/ funding of equipment/ asset within the meaning of the words “financial leasing services” in Section 65(12)(a)(i).- the appellant(s) had moved the High Court in the writ petition challenging the validity of Section 66 of the Finance Act, 1994 on the value of taxable services referred to in Section 65(105)(zm) read with Section 65(...
