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2014 (7) TMI 661 - HC - Service TaxConstitutional validity of S. 65(105)(zzzz) and S. 66 of the Finance Act, 1994 as amended by Finance Act, 2010 - levy of service tax on renting of immovable property service - Held that:- Following decision of Home Solutions Retails India Ltd. Versus UOI and Ors. [2011 (10) TMI 13 - Supreme Court of India] - collection of service tax on rental arrangement service until 30th September 2011 is stayed - Validity of S. 65(105)(zzzz) and S. 66 is upheld - Whatever amount is collected and withheld by the Municipality for any period prior to 30th September, 2011 should be paid to the appellants/petitioners. Recovery of arrears in all these cases up to 30th September, 2011 will remain stayed until judgment of the Supreme Court and thereafter based on such judgment. Whoever has paid tax can claim refund, if eligible, after and based on the judgment of the Supreme Court. If service tax is not paid from 1st October, 2011, it can be recovered by coercive steps but will be subject to judgment of the Supreme Court - Decided in favour of assessee.
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