ENTERTAINMENT WORLD DEVELOPERS LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) This bunch of writ petitions challenges the imposition of 'service tax' on renting of immovable property.

(2.) By the Constitution 88th Amendment Act, 2003, a new entry 92-C was introduced in List I of Seventh Schedule of the Constitution of India which reads as follows:-

(3.) The Supreme Court in the case of All-India Federation of Tax Practitioners and others Vs. Union of India and others, 2007 7 SCC 527, upheld the validity of the said constitutional amendment. In exercise of the legislative power conferred by the said Entry, Service Tax was introduced by the Parliament.