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of <h1>Service tax on renting immovable property from 2007 to 2010 validated by Finance Act amendment; legal proceedings barred.</h1> Actions taken under subclause (zzzz) of clause (105) of section 65 of the Finance Act, 1994, regarding service tax on renting immovable property between June 1, 2007, and the assent of the Finance Bill, 2010, are validated. These actions are considered valid as if the 2010 amendment had always been in effect. Legal proceedings related to these actions are barred, and service tax, interest, penalties, or fines not collected or refunded during this period will be recovered. No actions during this period will be punishable if they wouldn't have been under the amendment.
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