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2012 (8) TMI 133 - RAJASTHAN HIGH COURT
Writ Petition - levy of service tax - renting of "immovable property – whether amendment is retrospective - petitioner is engaged in renting/leasing warehouses and storage space for agro and other products – Held that:- Amendment was clarificatory in nature and Parliament certainly possesses the necessary legislative competence to declare the said amendment to be retrospective in operation - imposition of service tax on renting of immovable property was within the legislative competence of the Parliament and it does not fall within the legislative competence of the State under entry 49 of List II of the Seventh Schedule to the Constitution – levy of service tax is retrospective