https://www.taxtmi.com/caselaws?id=211411 The court upheld the imposition of service tax on renting of immovable property, citing the constitutional authority of Parliament to legislate retrospectively for tax liabilities. The retrospective amendment to include renting of immovable property as a taxable service was deemed valid, rejecting challenges on grounds of creating new tax liabilities. The court clarified that providing premises for specific purposes constituted a service, not a transfer of movable property, falling under taxable service. Consequently, all writ petitions contesting the service tax imposition were dismissed. en-us Wed, 21 Sep 2011 00:00:00 +0530 Sat, 05 Dec 2015 12:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211411 The court upheld the imposition of service tax on renting of immovable property, citing the constitutional authority of Parliament to legislate retrospectively for tax liabilities. The retrospective amendment to include renting of immovable property as a taxable service was deemed valid, rejecting challenges on grounds of creating new tax liabilities. The court clarified that providing premises for specific purposes constituted a service, not a transfer of movable property, falling under taxable service. Consequently, all writ petitions contesting the service tax imposition were dismissed. Case-Laws Service Tax Wed, 21 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211411