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2016 (3) TMI 442 - HC - Service TaxWrit petition - Legality, validity and vires of Notification No.24/2007 dated 22.5.2007 and circular No.98/1/2008-ST dated 04.01.2008 - Service tax levied on the “renting of immovable property” as oppose to service tax on a service provided “in relation to renting of immovable property” - Section 65 (90a) and Section 65 (105 (zzz)) of the Finance Act, 1994 as amended by Finance Act, 2007 errorneously interpreted - Held that:- the issue involved is no more res integra and covered by the decision of this Court in the case of Cinemax India Limited v. Union of India [2011 (8) TMI 71 - GUJARAT HIGH COURT] where in the context of challenge to notification No.24/2007. S.T. Dated 22nd May, 2007 and with regard to question of law involved therein about validity of Sub-clause (zzzz) of clause (105) of Section 65 of Finance Act, 1994 as amended by Section 75(5)(h) and Section 76 of the Finance Act, 2010 came to be rejected and even SLP preferred before the Apex Court was also rejected. - Matter disposed of
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