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Govt. Wins – Service tax on Renting Case – P&:H High Court Upholds Retrospective Validation from 01.6.2007
Case Law Details
- Case Name
- M/s Shubh Timb Steels Limited Vs Union of India and Another (Punjab & Haryana High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Punjab and Haryana HC
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Court: HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
Citation: M/s Shubh Timb Steels Limited Versus Union of India and another
CWP No. 11597 of 2010 (O&M)
Brief : It cannot be held that renting of property did not involve any service as service could only be in relation to property and not by renting of property. Renting of property for commercial purposes is certainly a service and has value for the service receiver. Even if it is held that transaction of transfer of right in immovable property did not involve value addition, the provision cannot be held to be void in absence of encro...
