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Service Tax - Highlights / Catch Notes

Home Highlights December 2011 Year 2011 This

Renting of immovable property - Retrospective amendment - ...


Court Upholds Retrospective Amendment on Renting Immovable Property; Confirms Parliament's Legislative Competence.

December 18, 2011

Case Laws     Service Tax     HC

Renting of immovable property - Retrospective amendment - amendment is clearly clarificatory in nature and Parliament certainly possesses the necessary legislative competence to declare the said amendment to be retrospective in operation and, therefore, do not find any error or lack of competence in such legislation..... - HC

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