TMI Blog2016 (3) TMI 1052X X X X Extracts X X X X X X X X Extracts X X X X ..... in are devoid of merits as by notification no. 23/2007-ST dated 22.05.2007, the government of India section 125 to the Finance Act, 2007, services rendered under the category of renting of immovable property for the use of in course of furtherance of business and consumers was retrospectively taxed with effect from 1.6.2007. A challenge to constitutional validity of the same was dismissed by the H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sented. Since the appeal of 2010, we take up for the disposal as like a narrow compass. 3. Heard the learned departmental representative and perused the records. 4. The issue that falls for consideration is whether the appellant claim for refund of the tax paid as service tax of the penalty (sic) of immovable property to them during the period in question is correct needs to be allowed or ot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was retrospectively taxed with effect from 1.6.2007. A challenge to constitutional validity of the same was dismissed by the Hon'ble High Court of Bombay in the case of Retailers Association of India 2011 (23) STR 561 (Bom). 6. In view of the retrospective amendment and the judgment of Hon'ble High Court of Bombay, we hold that the impugned orders are correct and do not suffer from any ..... X X X X Extracts X X X X X X X X Extracts X X X X
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