TMI Blog2011 (9) TMI 767X X X X Extracts X X X X X X X X Extracts X X X X ..... ivity 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 - WRIT PETITION NO. 12499 of 2010 - - - Dated:- 21-9-2011 - SUSHIL HARKAULI, K.K. TRIVEDI, JJ. JUDGMENT Shri G.N. Purohit, learned senior counsel with Shri Abhishek Oswal for the petitioner. Shri S.A. Dharmadhikari, learned counsel for the respondents. This bunch of writ petitions challenges the imposition of 'service tax' on renting of immovable property. By the Constitution 88th Amendment Act, 2003, a new entry 92-C was introduced in List I of Seventh Schedule of the Constitution of India ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d accepted by the Delhi High Court in the case of Home Solutions Retail India Limited ( supra ). 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. It has also been contended that by giving a retrospective effect to this amendment to the definition of taxable service , the service provider is also saddled with liability to pay interest as well as penalty on the default in payment of service tax for the past period. These issues have been answered against the petitioners by detailed decisions of the Punjab and Haryana High Court, Bombay High Court, Gujar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uld not be struck down on the ground that it does not conform to a common understanding of the word service so long as it does not transgress any specific restriction contained in the Constitution. 55. In fact, making available a premises for a period of a few hours for the specific purpose of being utilized as a mandap whether with or without other services would itself be a service and cannot be classified as any other kind of legal concept. It does not certainly involve transfer of movable property of any kind known to law either under the Transfer of Property Act or otherwise and can only be classified as a service . In view of what has been stated above, we do not find any force in the arguments advanced on behalf of learned co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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