https://www.taxtmi.com/caselaws?id=205801 HC upheld constitutional validity of the service tax provisions taxing letting/leasing of immovable property, ruling the levy targets an activity (commercial letting) rather than a tax on land/buildings under Entry 49, and therefore falls within Entry 97 (residuary) of List I. The court held that value addition and service element attract service tax. The earlier HC decision in the first Home Solution case was overruled. Parliament's retrospective amendment to cure that deficiency was held permissible, validating the tax's retrospective operation. en-us Fri, 23 Sep 2011 00:00:00 +0530 Wed, 20 Aug 2025 16:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205801 HC upheld constitutional validity of the service tax provisions taxing letting/leasing of immovable property, ruling the levy targets an activity (commercial letting) rather than a tax on land/buildings under Entry 49, and therefore falls within Entry 97 (residuary) of List I. The court held that value addition and service element attract service tax. The earlier HC decision in the first Home Solution case was overruled. Parliament's retrospective amendment to cure that deficiency was held permissible, validating the tax's retrospective operation. Case-Laws Service Tax Fri, 23 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205801