Finance Act, 1994, (as amended) S.69(20) - service tax on use of 'mandap' - Parish halls used for religious charittable purposes - Contribution collected in some cases - assessing Authority to examine the evidence in detail to decide - Disputed questions of facts cannot be gone into in the petition under Art.226 of the Constitution of India. [Vicar, Holy Family Church Vs. Union of India, 2002 (2) KLT 315. . B.N.Srikrishna (CJ) & M. Ramachandran (J)]
Finance Act, 1994 (as amended by Finance Act, 2001) Ss.65(72)(b) and 67 - Levy of service tax on the taxable service provided by cellular telephone service providers - Selling of the SIM card and the process of activation are service squarely falling within the definition of taxable service "and are exigible to service tax" - General Sales Tax Act , 1963 (Kerala) S.2(xxi). [Escotal Mobile Comminications Ltd. V. Union of India, 2002 (2) KLT SN 24, Page No.22. B.N.Srikrishna (CJ) & M. Ramachandran (J)]