1. Finance Act, 1994 Section 65(90a), 65(105)(zzzz) - Imposing service tax on renting of immovable property are not ultra vires the Constitution - That giving of retrospective effect to the amendment effective from 1.6.2007 on which date levy was initially provided is also not bad.  (175) PLR
  2. Finance Act, 2012, Section 65B(37) - Were issued common notice under the subject "payment of service tax on renting/leasing of immovable property for commercial purposes" - They were also served separately a notice - Nothing has been shown by the learned counsel for the petitioners that the Parliament was not empowered to define the expression `Person' in the statute - Once there exists legislative competence in the Parliament to enact a provision, in the absence of the learned counsel for the petitioners to demonstrate that the same is arbitrary, discriminatory or violative of Article 14 of the Constitution of India, it cannot be declared to be unconstitutional. (183) PLR