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    <title>2015 (3) TMI 703 - PUNJAB &amp; HARYANA HIGH COURT</title>
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    <description>The High Court dismissed the petition challenging the retrospective levy of service tax on renting immovable property under the Finance Act, 1994. The Court upheld the validity of the provisions and the retrospective application from June 1, 2007. The petitioner was advised to seek benefits under a voluntary compliance scheme by approaching the appropriate authority. The judgment clarified the legality of the amended provisions and their applicability to the petitioner&#039;s case, ultimately ruling against the petitioner&#039;s contentions.</description>
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      <link>https://www.taxtmi.com/caselaws?id=257769</link>
      <description>The High Court dismissed the petition challenging the retrospective levy of service tax on renting immovable property under the Finance Act, 1994. The Court upheld the validity of the provisions and the retrospective application from June 1, 2007. The petitioner was advised to seek benefits under a voluntary compliance scheme by approaching the appropriate authority. The judgment clarified the legality of the amended provisions and their applicability to the petitioner&#039;s case, ultimately ruling against the petitioner&#039;s contentions.</description>
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