2011 (9) TMI 767

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.... G.N. Purohit, learned senior counsel with Shri Abhishek Oswal for the petitioner. Shri S.A. Dharmadhikari, learned counsel for the respondents. This bunch of writ petitions challenges the imposition of 'service tax' on renting of immovable property. By the Constitution 88th Amendment Act, 2003, a new entry 92-C was introduced in List I of Seventh Schedule of the Constitution of I....

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....t, being S.L.P. (C) No.13850/2009, is pending in the Supreme Court. However, the legislature without waiting for the decision of the S.L.P. amended the definition of "taxable service" by enacting the Finance Act 2010, wherein sub clause (zzzz) of clause (105) of section 65 was amended and "taxable service" was defined to include "any service provided or to be provided to any person, by any other p....

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....ty to pay interest as well as penalty on the default in payment of service tax for the past period. These issues have been answered against the petitioners by detailed decisions of the Punjab and Haryana High Court, Bombay High Court, Gujarat High Court and Orissa High Court in Shubh Timb Steels Ltd. v. Union of India and others, (2010) 236 CTR (P&H) 562/37 VST 46, Retailers Association of India v....

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....ffence with retrospective effect as found in Article 20(1) of the Constitution of India. We have not been shown any provision of the Constitution of India which restricts the right of Parliament to legislate retrospectively creating a lax liability. In the case of T.N. Kalyana Mandapam Association v. Union of India and others, reported in (2004)5 SCC 632, the Supreme court has held in paragr....