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Discussion > Taxation > Service Tax > Validity of levy of service tax on hire-purchase/leasing tr   Unanswered Threads Post New Topic

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Nirav Pankaj Shah


Corporate Laws and Indirect Taxation Laws Practitioner.
[ Scorecard : 36368]
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Posted On 23 July 2009 at 13:50 Report Abuse

 A taxing statute is not per se, a restriction of the freedom under Article 19(1)(g) of the Constitution of India; the policy of tax, in it effectuation, might, of course, bring in some hardship in some individual cases - Madras Hire Purchase Association v. Union of India [Writ Appeal No. 4119 of 2003, 14905, 15327, 15328,15559 and 15560 of 2001, 6814 of 2003] 




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