C.K. JIDHEESH vs UNION OF INDIA .

The Supreme Court addressed the challenge to a letter from the Ministry of Finance regarding the applicability of service tax under the Finance Act, 1994, as amended by Act 14 of 2001. The Court held that the imposition of service tax on the entire amount received by the petitioner for photographic services was not arbitrary or discriminatory, thus upholding the provisions of Articles 14 and 19(1)(g) of the Constitution. The petition was dismissed, affirming the validity of the service tax as applicable to the services rendered by the petitioner.