Validation of retrospective tax actions: past levy and collection on renting of immovable property treated as valid, with recovery preserved. A retrospective validation deems actions and omissions under sub-clause (zzzz) of clause (105) of section 65 as valid as if the Finance Act, 2010 amendment had been in force, specifically covering levy and collection of service tax on renting of immovable property, and treating past refunds, collections and omissions accordingly; it bars suits or enforcement against such validated actions and preserves recovery of amounts that would have been collectible, while clarifying that no act or omission becomes newly punishable due to the amendment.
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 tax actions: past levy and collection on renting of immovable property treated as valid, with recovery preserved.
A retrospective validation deems actions and omissions under sub-clause (zzzz) of clause (105) of section 65 as valid as if the Finance Act, 2010 amendment had been in force, specifically covering levy and collection of service tax on renting of immovable property, and treating past refunds, collections and omissions accordingly; it bars suits or enforcement against such validated actions and preserves recovery of amounts that would have been collectible, while clarifying that no act or omission becomes newly punishable due to the amendment.
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