https://www.taxtmi.com/caselaws?id=360803 The court deliberated on the legislative competence of the Union Parliament regarding the imposition of service tax on renting of immovable property under Section 65(105)(zzzz) of the Finance Act, 1994. It examined the interpretation of Entry 49 of List II of the Seventh Schedule to the Constitution of India and deferred the decision due to pending questions before a nine-judge Bench regarding royalty under the Mines and Minerals (Development and Regulation) Act, 1957. The court emphasized the need for a clear nexus between the tax levy and lands/buildings to determine legislative competence. en-us Thu, 05 Apr 2018 00:00:00 +0530 Thu, 28 Jun 2018 13:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360803 The court deliberated on the legislative competence of the Union Parliament regarding the imposition of service tax on renting of immovable property under Section 65(105)(zzzz) of the Finance Act, 1994. It examined the interpretation of Entry 49 of List II of the Seventh Schedule to the Constitution of India and deferred the decision due to pending questions before a nine-judge Bench regarding royalty under the Mines and Minerals (Development and Regulation) Act, 1957. The court emphasized the need for a clear nexus between the tax levy and lands/buildings to determine legislative competence. Case-Laws Service Tax Thu, 05 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360803