TMI Blog2014 (7) TMI 661X X X X Extracts X X X X X X X X Extracts X X X X ..... . [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 Sept ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... limoottil John Vargese, SCs and P.V. Surendranath, for the Respondent. JUDGMENT Heard counsel for the appellants/petitioners. 2. Challenge in the Writ Appeals and the Writ Petitions is against the constitutional validity of S. 65(105)(zzzz) and S. 66 of the Finance Act, 1994 as amended by Finance Act, 2010 providing for levy of service tax on renting of immovable property service. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt of the Delhi High Court reported in Home Solutions Retails (India) Ltd. v. Union of India and Others [2011 (45) VST 413 = 2011 (24) S.T.R. 129 (Del.)]. However, following the orders of the Hon ble Supreme Court in the S.L.P. referred above, there will be a direction to the appellants/petitioners to remit tax from 1st October, 2011 onwards subject to the result of judgment of the Hon ble Supreme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellants/petitioners. Recovery of arrears in all these cases up to 30th September, 2011 will remain stayed until judgment of the Hon ble 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 Hon ble Supreme Court. If service tax is not paid from 1st October, 2011, it can be recovered by coercive steps b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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