https://www.taxtmi.com/caselaws?id=434318 The court addressed the constitutionality and applicability of service tax on rental/lease charges within airport premises, emphasizing that such charges were taxable only from 01.06.2007 under Section 65(105)(zzzz) of the Finance Act, 1994. The retrospective amendment in 2010 did not render earlier services taxable. The court held that CBEC Circulars are not binding on courts, and the petitioner was liable for service tax as the fourth respondent provided taxable services. The court ordered a status quo pending the Supreme Court's decision on the related SLP, allowing the petitioner to seek further legal recourse if necessary. en-us Thu, 16 Feb 2023 00:00:00 +0530 Wed, 03 Jan 2024 12:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434318 The court addressed the constitutionality and applicability of service tax on rental/lease charges within airport premises, emphasizing that such charges were taxable only from 01.06.2007 under Section 65(105)(zzzz) of the Finance Act, 1994. The retrospective amendment in 2010 did not render earlier services taxable. The court held that CBEC Circulars are not binding on courts, and the petitioner was liable for service tax as the fourth respondent provided taxable services. The court ordered a status quo pending the Supreme Court's decision on the related SLP, allowing the petitioner to seek further legal recourse if necessary. Case-Laws Service Tax Thu, 16 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434318