TAMIL NADU KALYANA MANDAPAM ASSOCIATION vs UNION OF INDIA .

The Supreme Court upheld the constitutionality of Sections 66 and 67 of the Finance Act, 1994, and Rule 2(1)(d)(ix) of the Service Tax Rules, 1994, affirming that the service tax on Kalyana Mandapams is intra vires the Constitution. The Court clarified that the service tax is levied on the service provided rather than the service provider, and the Mandap-Keepers are responsible for collecting this tax from clients. The appeal against the Madras High Court's dismissal of the writ petition was therefore dismissed.