Validation of retrospective service tax action treats past levy and collection on property renting as legally effective and recoverable. The provision deems any action taken, done or omitted under the specified sub-clause in relation to levy and collection of service tax on renting of immovable property during the relevant period to have been validly and effectively taken as if the subsequent amendment had been in force at all material times, notwithstanding any judgment, decree or order. It bars suits or proceedings and enforcement relating to those actions and permits recovery or adjustment of service tax, interest, penalties, fines or other charges as if the amendment had always been operative, while clarifying that no new offences are created by the validation.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Validation of retrospective service tax action treats past levy and collection on property renting as legally effective and recoverable.
The provision deems any action taken, done or omitted under the specified sub-clause in relation to levy and collection of service tax on renting of immovable property during the relevant period to have been validly and effectively taken as if the subsequent amendment had been in force at all material times, notwithstanding any judgment, decree or order. It bars suits or proceedings and enforcement relating to those actions and permits recovery or adjustment of service tax, interest, penalties, fines or other charges as if the amendment had always been operative, while clarifying that no new offences are created by the validation.
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