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    <title>Changes in Respect of Renting of immovable properties - Service Tax</title>
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    <description>The amendment declares renting of immovable property and any related service to be a taxable service, expands the definition of immovable property to include vacant land leased or licensed for future construction and treats partly commercial properties as commercial. It is made retrospective to 1 June 2007 with a deeming provision validating past actions, permitting recovery of tax, interest and penalties, barring suits or proceedings contesting such levy, and excluding criminal liability for acts that would not have been punishable but for the amendment.</description>
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      <description>The amendment declares renting of immovable property and any related service to be a taxable service, expands the definition of immovable property to include vacant land leased or licensed for future construction and treats partly commercial properties as commercial. It is made retrospective to 1 June 2007 with a deeming provision validating past actions, permitting recovery of tax, interest and penalties, barring suits or proceedings contesting such levy, and excluding criminal liability for acts that would not have been punishable but for the amendment.</description>
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