https://www.taxtmi.com/article/detailed?id=706 The core issue is whether the Finance Act imposes service tax on renting of immovable property per se or only on services provided "in relation to" such renting. Judicial interpretations have construed "in relation to" broadly and upheld Parliament's competence under the residuary entry, while prior precedent shows Parliament may enact retrospective validation of levies struck down, reducing the practical prospects of successful constitutional challenges and evidencing strong legislative intent to sustain the levy. en-us Sun, 07 Mar 2010 00:00:00 +0530 Sun, 07 Mar 2010 15:49:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=706 The core issue is whether the Finance Act imposes service tax on renting of immovable property per se or only on services provided "in relation to" such renting. Judicial interpretations have construed "in relation to" broadly and upheld Parliament's competence under the residuary entry, while prior precedent shows Parliament may enact retrospective validation of levies struck down, reducing the practical prospects of successful constitutional challenges and evidencing strong legislative intent to sustain the levy. Articles Service Tax Sun, 07 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=706