https://www.taxtmi.com/caselaws?id=265021 The High Court upheld the Tribunal's decision that renting vacant land for construction of buildings or temporary structures for business or commerce was taxable only from 01.07.2010. The court dismissed the department's appeal, affirming that the legislative intent behind the relevant clause was prospective, expanding the scope of taxable service from that date. en-us Mon, 30 Mar 2015 00:00:00 +0530 Fri, 17 Jun 2016 17:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265021 The High Court upheld the Tribunal's decision that renting vacant land for construction of buildings or temporary structures for business or commerce was taxable only from 01.07.2010. The court dismissed the department's appeal, affirming that the legislative intent behind the relevant clause was prospective, expanding the scope of taxable service from that date. Case-Laws Service Tax Mon, 30 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265021