Home Case Index All Cases Service Tax Service Tax + HC Service Tax - 2011 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (9) TMI 767 - HC - Service TaxWrit petitions - renting of immovable property - Delhi High Court in its Judgment dated 18-4-2009, rendered in a bunch of cases headed by the case of Home Solution Retail India Limited v. Union of India, (2009 (4) TMI 14 - DELHI HIGH COURT) held that mere renting out of immovable property would not amount to 'service' and, therefore, would 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 - It has also been argued that retrospectivity was not permissible because this amendment to the definition of "taxable service" is not merely clarificatory but brings about a substantive liability of taxation upon the service providers - petitions are dismissed
|