TMI Blog2010 (5) TMI 3X X X X Extracts X X X X X X X X Extracts X X X X ..... nnot be regarded as a service. - there shall be no recovery of service tax from the petitioner in respect of renting of immovable property alone. No such service tax would also be recovered from respondents 5-10 in the meanwhile. - 3398/2010 - - - Dated:- 18-5-2010 - Badar Durrez Ahmed and V K Jain, JJ. Appellant Represented by: Mr A M Singhvi, Sr. Adv. with Mr. Rishi Aggarwala, Mr. Amit Naik,Mr Nakul Mohta and Mr Pankaj Patel Respondent Represented by: Mr H C Bhatia with Mr Pratap Singh Parmar for R 1 3/UOI. Mr Sumit Batra for Mr MukeshAnand for R-2 4 ORDER CM Nos. 6828-6829/2010 Allowed subject to all just exceptions. WP(C) 3398/2010 CM 6827/2010 In this writ petition there is a challenge to Section 65(105) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t also observed as under:- "In view of the foregoing discussion, we hold that Section 65(105)(zzzz) does not in terms entail that the renting out of immovable property for use in the course or furtherance of business of commerce would by itself constitute a taxable service and be exigible to service tax under the said Act. The obvious consequence of this finding is that the interpretation placed by the impugned notification and circular on the said provision is not correct. Consequently, the same are ultra vires the said Act and to the extent that they authorize the levy of service tax on renting of immovable property per se, they are set aside." It is perhaps as a consequence of this decision, which is the subject matter of an appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pondents 5-10. The respondents shall file the counter-affidavits within four weeks and the petitioner shall file the rejoinder/ affidavits thereto within two weeks thereafter. In the meanwhile, there shall be no recovery of service tax from the petitioner in respect of renting of immovable property alone. No such service tax would also be recovered from respondents 5-10 in the meanwhile. It is made clear that in the event the writ petition is dismissed, the liability to pay service tax along with any other liability as a result of the demand made, will solely be that of the petitioner. We make it clear that there is no challenge in this writ petition to the second part of the aforesaid provision, namely, "any other service in relation t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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