C. K. Jidheesh vs Union Of India & Ors

The Supreme Court held that the letter dated 9th July 2001, issued by the Ministry of Finance, which imposed a service tax on the entire amount recovered by photographic service providers, violated Articles 14 and 19(1)(g) of the Constitution. The Court emphasized that the service tax should only apply to the portion of gross receipts attributable to services rendered, as per the Finance Act, 1994. The Court ultimately directed the Respondent to bifurcate the gross receipts into goods and services portions, thereby ruling in favor of the Petitioner.