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2015 (10) TMI 2514 - PUNJAB & HARYANA HIGH COURT

2015 (10) TMI 2514 - PUNJAB & HARYANA HIGH COURT - [2016] 88 VST 77 (P&H), 2016 (45) S.T.R. 62 (P & H) - Constitutional validity - Demand of service tax while treating the petitioners as joint holder of the immovable property for the purpose of renting thereof - Scope of the definition of the term "Person" - association of persons or body of individuals, whether incorporated or not - Scope of Section 65B(37) - Held that:- A perusal of the above provisions shows that the word “person” has been de .....

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to enact a provision, in the absence of the learned counsel for the petitioners to demonstrate that the same is arbitrary, discriminatory or violative of Article 14 of the Constitution of India, it cannot be declared to be unconstitutional. - Writ petition dismissed. - Decided against the assessee. - CWP No.21317 of 2015 - Dated:- 6-10-2015 - Ajay Kumar Mittal and Ramendra Jain, JJ. Mr. B.S.Bedi, Advocate for the petitioners. JUDGMENT The petitioners challenge the vires of Section 65B(37) o .....

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process for levy of service tax for previous years prior to the year 2013-14 while treating the petitioners as joint holder of the immovable property for the purpose of renting thereof. 2. A few facts relevant for the decision of the controversy involved as narrated in the petition may be noticed. The petitioners are owners of SCO No.341-342, Sector 34A, Chandigarh and SCO No.184, Sector 7C, Chandigarh in equal shares. They have let out the aforesaid premises and are receiving rent to the extent .....

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separately a notice dated 15.7.2015 for supply of certain documents. The petitioners supplied the information as required vide letter dated 24.7.2015 individually. The petitioners are income tax assessees and are paying income tax and filing ITRs individually as they are receiving the rent individually and are holding the above mentioned immovable property as co-owners in equal shares. The Finance Act, 2012 introduced Clause 37 of Section 65B where the definition of the word person includes an .....

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allenge in this petition has been made to the definition of 'person' as given in Section 65B(37)(vii) of the Finance Act. According to the petitioners, the above said provision is contrary to Section 3(42) of General Clauses Act, 1897 and Section 26 of the Income Tax Act, 1961, which read thus:- Clause 37 of Section 65B of the Finance Act, 2012 In this chapter, unless the context otherwise requires: xxxxxx person includes i) an individual ii) A Hindu undivided family iii) A company iv) A .....

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