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        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.

        <h1>High Court stays retrospective service tax on property rent, allows prospective assessment</h1> The High Court of Allahabad stayed the retrospective operation of service tax levy on renting of property, allowing for prospective assessment and levy, ... Renting of immovable property - service tax - retrospective amendment w.e.f. 1.6.2007 vide Finance Act, 2010 - Allahabad High Court stays the retrospective operation of levy of service tax on renting of property but not stay on prospective levy The High Court of Allahabad held that the renting of immovable property was not initially included in the Finance Act, 1994. The Finance Act, 2010 later included it with effect from June 1, 2007. The court stayed the retrospective operation of the service tax levy on renting of property until further orders, allowing prospective assessment and levy. The Union of India was given time to file a counter affidavit.

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