The renting of immovable property services means any service provided or rendered, to any person by another person, by renting of immovable property as defined in clause (72B) of this section, or any other service in relation to such renting for use as offices or factories in the course or furtherance of business and commerce.
In the said Act, after section 83, the following new section shall be inserted: Validation: Notwithstanding anything contained in this Act or any law for the time being in force, or any judgement, decree or order of any court, the notification issued by the Board and the notices issued or orders passed by the officers of SRB for registration of taxpayer or for levy, collection, withholding, payment or recovery of tax on renting of immovable property services shall be deemed to have been validly issued or passed under this Act.