In the result all the appeals preferred by the Revenue stand dismissed
Bench: Shri Kul Bharat & Shri M. Balaganesha.Y. 2009-10 A.Y. 2010-11 A.Y. 2011-12 A.Y. 2012-13 A.Y. 2013-14 A.Y. 2014-15 A.Y. 2015-16 A.Y. 2016-17
levy of service tax, service tax on renting of immovable properties was introduced by the Finance Act, 2007 by inserting clause (zzzz) in section 65(105) of the Finance Act, 1994 with effect from 1st June 2007. However, this levy of service tax was challenged in various writ petitions throughout
In the result Revenue’s appeal as well as assessee’s cross-objection stand dismissed
Bench: Shri Kul Bharat & Dr. B.R.R. Kumarassessment Year: 2014-15
Supreme Court against the order of Delhi and other High Courts that had upheld the constitutional validity of amendment made to section 65(105)(zzzz) of the Finance Act in connection with the levy of service tax on renting of immovable property are pending before the Hon’ble Supreme Court