ST : Amendment in section 65(90a) read with section 65(105)(zzzz) by Finance Act, 2010 providing for levy of service tax on renting of immovable property per se was constitutionally valid

ST : Amendment in section 65(90a) read with section 65(105)(zzzz) by Finance Act, 2010 providing for levy of service tax on renting of immovable property per se was constitutionally valid


[2013] 36 taxmann.com 579 (Kerala)


HIGH COURT OF KERALA

K.M. Building Tenants Association

v.

Kuthuparamba Municipality*