Shubh Timb Steels Ltd. vs The Union Of India Anr.

Authority: High Court Date: 2008-08-29 Section: 1994FA, 65(90a), 1994FA, 65(105)(zzzz), 246 Acts: Finance Act 1994, Constitution of India, Indian Stamp Act 1899, Transfer of Property Act 1882 Result: Revenue Citation: (2010) 236 CTR (P","H) 562 : (2010) 48 DTR 289 Justices: Adarsh Kumar Goel "," Ajay Kumar Mittal, JJ. Appeal No: Writ Petn. No. 11597 of 2010
Whether levy of service-tax on renting of immovable property for business purposes is ultra vires the Constitution as being within the exclusive domain of State legislature under Entry 49 List II rather than Parliament under Entry 92C or 97 of List I --- Held No. Whether retrospective operation of the levy from 1st June 2007 is valid --- Held Yes.

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