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2019 (6) TMI 385 - HC - Service TaxVires of provision “Renting of immovable property”, as defined under Section 65 (90a) read with Section 65 (105) (zzzz) as 'Declared Service', under Section 66 E (a) read with 65 B (22) - HELD THAT:- Declaration sought for in the instant writ petition cannot be granted, in view of a decision of the Hon'ble Division Bench, in GV. MATHESWARAN VERSUS THE UNION OF INDIA AND OTHERS [2015 (3) TMI 391 - MADRAS HIGH COURT], wherein this Court, has dismissed the writ petition filed for the same relief. Request of the learned counsel for the petitioner to keep the instant writ petition pending, till a decision is arrived at by the larger Bench also cannot be countenanced, for the reason that only leave has been granted by the Hon'ble Supreme Court. Order made in G. V. Matheswaran (supra), has not been stayed by the Hon'ble Supreme Court. Law as on today is that the provision has been upheld and therefore, respondents should be allowed to act, as per the existing provision. Petition dismissed.
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