https://www.taxtmi.com/caselaws?id=205321 Gujarat HC upheld the validity of Sec.65(105)(zzzz) of Finance Act, 1994 as amended by Finance Act, 2010, regarding service tax on renting immovable property. The court held that renting property for business or commerce constitutes taxable service as it enables value addition for the recipient. However, exemptions apply for agricultural land, vacant land, educational/sports/entertainment purposes, and residential buildings. The court dismissed writ petitions challenging the provision's constitutionality, finding no merit in declaring it ultra vires. en-us Tue, 23 Aug 2011 00:00:00 +0530 Wed, 01 Apr 2026 14:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205321 Gujarat HC upheld the validity of Sec.65(105)(zzzz) of Finance Act, 1994 as amended by Finance Act, 2010, regarding service tax on renting immovable property. The court held that renting property for business or commerce constitutes taxable service as it enables value addition for the recipient. However, exemptions apply for agricultural land, vacant land, educational/sports/entertainment purposes, and residential buildings. The court dismissed writ petitions challenging the provision's constitutionality, finding no merit in declaring it ultra vires. Case-Laws Service Tax Tue, 23 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205321