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2015 (3) TMI 391 - HC - Service TaxConstitutional validity of levy of service tax on renting of immovable property - Section 65 (105)(zzzz) and 65(90a) of the Finance Act, 1994 - Held that:- Of course, reference made to the Larger Bench in the decision Mineral Area Development Authority and Others vs. Steel Authority of India and Others [2011 (3) TMI 1554 - SUPREME COURT], was not brought to the knowledge of the Full Bench of Delhi High Court in Home Solutions-II case. But, the fact remains that the validity of Section 65(105)zzzz and 65(90-a) of the Finance Act, 1994, has been upheld by a number of High Courts as stated above and since the very same arguments which have been addressed, have been considered and dealt with, more particularly, in Home Solutions-II case [2011 (9) TMI 46 - DELHI HIGH COURT], this Court is not persuaded to take any different view from that decision and as already pointed out, in the Special Leave Petition preferred as against the said decision, leave has been granted and the matter is pending adjudication before the Hon'ble Supreme Court of India. Therefore, the challenge made to Section 65(105)(zzzz) and 65(90-a) of the Finance Act, 1994, as amended by the Finance Act, 2010 and Section 77 of the Finance Act, 2010, fails. Renting of premises by IRCTC/Railways - it is argued that when the Railways is an essential public utility service for carriage of goods and transport of passengers throughout the country, a portion of the Railway premises is being used for the Railways for running refreshment stalls and the said part of the railway station premises and catering services through eating joints is nothing but part of essential passenger amenity to enable the travelling public to find easy access to eateries and the said catering service is not done by the railway administration with any profit motive - Held that:- Tehre is no valid arugment - further for want of alternate remedy, writ petition dismissed.
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