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    <title>2015 (3) TMI 391 - MADRAS HIGH COURT</title>
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    <description>The court upheld the validity of the challenged provisions of the Finance Act, 1994, as amended, regarding the levy of service tax on renting of immovable property. It affirmed the legislative competence of the Parliament to impose service tax, dismissed challenges to consequential proceedings, rejected writ petitions seeking relief, upheld the retrospective levy of service tax, and deemed the tax valid in light of previous judgments and constitutional provisions. The court directed compliance with statutory requirements and dismissed all writ petitions challenging the provisions.</description>
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    <pubDate>Fri, 20 Jun 2014 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=257455</link>
      <description>The court upheld the validity of the challenged provisions of the Finance Act, 1994, as amended, regarding the levy of service tax on renting of immovable property. It affirmed the legislative competence of the Parliament to impose service tax, dismissed challenges to consequential proceedings, rejected writ petitions seeking relief, upheld the retrospective levy of service tax, and deemed the tax valid in light of previous judgments and constitutional provisions. The court directed compliance with statutory requirements and dismissed all writ petitions challenging the provisions.</description>
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      <pubDate>Fri, 20 Jun 2014 00:00:00 +0530</pubDate>
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