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2015 (10) TMI 2514 - HC - Service TaxConstitutional validity - Demand of service tax while treating the petitioners as joint holder of the immovable property for the purpose of renting thereof - Scope of the definition of the term "Person" - association of persons or body of individuals, whether incorporated or not - Scope of Section 65B(37) - Held that:- A perusal of the above provisions shows that the word “person” has been defined to include an association of persons or body of individuals whether incorporated or not under clause 37(vii) of Section 65B of the Finance Act. In the present case, the petitioners are owners of the premises in question. They are receiving rent from the tenant though individually. 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. Writ petition dismissed. - Decided against the assessee.
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