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2013 (3) TMI 58 - HC - Service TaxConstitutional validity of levy of service tax on renting of immovable property - retrospective amendment - held that:- Even if it is assumed for the sake of argument that the amendment is not merely clarificatory but creates a substantive liability or right, the Parliament’s right to legislate and create liabilities or rights with retrospective effect can 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. - Writ petition dismissed - Decided against the assessee.
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