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Service Tax - Highlights / Catch Notes

Home Highlights August 2012 Year 2012 This

Levy of service tax - renting of immovable property – within the ...


Parliament's power to levy service tax on renting immovable property upheld; does not infringe State's rights. Retrospective application confirmed.

August 6, 2012

Case Laws     Service Tax     HC

Levy of service tax - renting of immovable property – 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 - HC

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