Home Case Index All Cases Service Tax Service Tax + HC Service Tax - 2011 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (3) TMI 773 - HC - Service TaxJustification - Section 65(90-a) of the Finance Act, “renting of immovable property” has not undergone any amendment by the Finance Act of 2010 - It is only Section 66(105) “taxable service” which has undergone amendment to include as “taxable service” any service provided to any other person by renting of immovable property or any movable property or any other service relating to such renting for use in course or furtherance of business or commerce - Therefore , the nature of the transaction made by the petitioner with its tenant clearly amounts to renting of an immovable property for the purpose of business or commerce and is, therefore, clearly covered by Section 65(90-a) of the Finance Act, 1994 and “service tax” is clearly leviable thereon - Although challenge in the present case has been made to the Amendment Act of 2010 to Section 66(105)(zzzz), find no justification to entertain the present writ application since we are also of the view that the amendment is clearly clarificatory in nature and Parliament certainly possesses the necessary legislative competence to declare the said amendment to be retrospective in operation and, therefore, do not find any error or lack of competence in such legislation.
|