Service tax on renting of immovable property treated as a taxable service after retrospective statutory amendment, prompting renewed litigation.
The statutory and executive measures extending service tax to renting of immovable property for business were contested; a High Court held mere renting was not a taxable service and struck down the notification and circular as ultra vires, after which the legislature amended the statutory definition retroactively to treat renting itself as a taxable service and to tax specified land-renting linked construction arrangements, prompting renewed multi-jurisdictional challenges focused on characterization of service, legislative competence, and retrospective validation. (AI Summary)