Retrospective amendment levying service tax on renting of immovable property is constitutionally valid

HIGH COURT OF MADHYA PRADESH R.R. Ahuja Versus Union of India W.P. NO. 14658 OF 2010 SEPTEMBER  21, 2011 ORDER 1. Shri G.N. Purohit, learned senior counsel with Shri Abhishek Oswal for the petitioner. 2. Shri S.A. Dharamadhikari, learned counsel for the respondents. 3. This bunch of writ petitions challenges the imposition of ‘service tax’ on renting of immovable property. 4. By the Constitution 88th Amendment Act, 2003, a new entry 92C was introduced in List I of Seventh Schedule of the Constitution of India which reads as follows :- “92C. Taxes on Services...