2013 (3) TMI 58

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.... Counsel, for the Respondent. [Order]. - Shri G.N. Purohit, learned senior counsel with Shri Abhishek Oswal for the petitioner. 2. Shri S.A. Dharamadhikari, learned counsel for the respondents. 3. This bunch of writ petitions challenges the imposition of 'service tax' on renting of immovable property. 4. By the Constitution 88th Amendment Act, 2003, a new entry 92C was introduced in Li....

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....ld not be amenable to service tax. A S.L.P. by the Union of India against the said decision of the Delhi High Court, being S.L.P. (C) No. 13850/2009, is pending in the Supreme Court [2009 (15) S.T.R. J23 (S.C.)]. 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 ....

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....ontended that by giving a retrospective effect to this amendment to the definition of "taxable service", the service provider is also saddled with liability 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 Hig....

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....an be curtailed only by a restriction placed upon the legislative power, of Parliament by one or the other provision of the Constitution of India, for example, the restriction of creating an offence with retrospective effect or the restriction from enhancing the punishment for an offence with retrospective effect as found in Article 20(1) of the Constitution of India. 12. We have not been shown....