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    <title>2013 (3) TMI 58 - Madhya Pradesh High Court</title>
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    <description>The High Court dismissed all writ petitions challenging the imposition of service tax on renting of immovable property, citing the lack of constitutional restrictions on retrospective taxation and the broad understanding of &quot;service&quot; under the law. The judgment addressed legal complexities surrounding service tax, constitutional amendments, retrospective taxation, and legislative powers in tax matters, supported by references to judicial precedents from various High Courts and the Supreme Court.</description>
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      <description>The High Court dismissed all writ petitions challenging the imposition of service tax on renting of immovable property, citing the lack of constitutional restrictions on retrospective taxation and the broad understanding of &quot;service&quot; under the law. The judgment addressed legal complexities surrounding service tax, constitutional amendments, retrospective taxation, and legislative powers in tax matters, supported by references to judicial precedents from various High Courts and the Supreme Court.</description>
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