https://www.taxtmi.com/caselaws?id=205187 The Court upheld the constitutional validity of the service tax on renting of immovable property, affirming Parliament's legislative competence under Entry 97 of List I. The retrospective application of the amended provision from 1 June 2007 was also upheld, citing Parliament's authority to legislate retrospectively. The Court dismissed the petitions, emphasizing that service tax on renting is a tax on the service itself, not on the property. Previous Supreme Court decisions supported the Court's rulings, and no substantial question of law was certified for appeal. en-us Thu, 04 Aug 2011 00:00:00 +0530 Thu, 03 Jul 2014 14:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205187 The Court upheld the constitutional validity of the service tax on renting of immovable property, affirming Parliament's legislative competence under Entry 97 of List I. The retrospective application of the amended provision from 1 June 2007 was also upheld, citing Parliament's authority to legislate retrospectively. The Court dismissed the petitions, emphasizing that service tax on renting is a tax on the service itself, not on the property. Previous Supreme Court decisions supported the Court's rulings, and no substantial question of law was certified for appeal. Case-Laws Service Tax Thu, 04 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205187