2009 Supreme(Del) 458
BADAR DURREZ AHMED, RAJIV SHAKDHER
HOME SOLUTION RETAIL INDIA LTD. – Appellant
Versus
UOI – Respondent
Advocates Appeared:
For the Petitioner:Mr S. Ganesh, Sr Advocate with Mr Birendra Sarat, Mr Ameet Naik, Mr Rishi Agarwal and Ms Hemangi Abhyankar for the Petitioner in WP(C) 1659/2008. Mr Jayant Bhushan, Sr Advocate with Mr Shamik Sanjanwala, Mr Tapas Ram Mishra and Mr Shambhavi Sinha for the Petitioner. Dr A. M. Singhvi, Sr Advocate with Mr Mahesh Agarwal, Mr Rishi Agrawala, Mr Bhagvan Swarup Shukla, Mr Rajeev Kumar, Mr Akshay Ringe, Ms Rohma Hameed, Mr Ankit Shah and Mr Jaiveer Shergill for the Petitioner in WP(C) 4131/2008. Mr S. Ganesh, Sr Advocate with Mr S. Sukumaran and Mr B. Karunakaran for the Petitioner in WP(C) 8554/2008. Ms Saanjh N. Purohit for the Petitioner in WP(C) 9642/2007. Ms Anshul Singh for the Petitioner in WP(C) 5643/2008, 5976/2008, 5978/2008 & 7043/2008. Mr N. S. Arora for the Petitioner in WP(C) 7043/08, 7664/08. Ms Aradhana Patra for the Petitioner in WP(C)6734/08. Mr Sanjay Goswami with Mr H. K. Balajee for the Petitioner in WP(C)Nos. 6744/08, 6993/08.
Mr J. K. Mittal with Mr Sunil Upadhyay for the Petitioner in WP(C) 7964/08.
Ms Rupal Bhatia for Mr Alishan Naqvee the Petitioner in WP(C) 7722/08 & WP(C) 7723/08.
Mr S. S. Pandit for the Petitioner in WP(C) 7654/08.
Mr Raman Kapur for the Petitioner Nos. 1 and 2 in WP(C) 7122/2008.
Mr A. R. Madhav Rao with Mr Pawan Shree Agrawal and Mr Tarun Jain for the Petitioner in WP(C)8538/08.
Mr R. D. Jolly with Ms Rani Kiyala for the Petitioner in WP(C) 6033/08.
For the Respondents:Mr P.P. Malhotra, ASG with Mr S. K. Dubey with Mr Deepak Kumar and Mr K. B. Thakur for the Respondent No.1/UOI in WP(C) 10757/06. Mr Mukesh Anand with Mr Shailesh Tiwari for the Respondent/UOI in WP(C) Nos. 1659/08, 9642/07, 6033/08 & 5643/08. Mr Dalip Mehra for the Respondent/UOI in WP(C) 5643/2008. Mr Vivek Sibal with Mr Prabal Bagchi for the Respondents 10 & 11 in WP(C) 4130/08. Mr Amrendra Kr. Singh for the Respondent No. 5 in WP(C) 5036/08. Mr S. C. Rana for the Respondent in WP(C)5036/08. Mr S. K. Nanda for Mr Rakesh Tiku for the Respondents 16 and 17 in WP(C) 5978/08. Mr Rohit Kumar for the Respondents, 4 & 11-13 in WP(C) 6033/08. Mr Ajay Kapur with Ms Savita Rajdor for the Respondents 5, 6 & 7 in WP(C)7164/08. Mr Ajay Kumar for the Respondent No. 5 in WP(C)1659/08. Mr Ajay Kumar for the Respondent No. 12 in WP(C) 4130/08. Ms Anjana Gosain for the Respondent/UOI in WP(C) Nos.9642/07, 5036/08, 6734/08 & 8554/08. Mr R. S. Mathur for the Respondents 17 & 18 in WP(C) 6033/08. Mr Prakash Kumar for the Respondent No. 3 in WP(C) 4749/08. Mr Pradeep Aggarwal with Mr Deep Dhamija for the Respondent No. 6 in WP(C) 1659/2008. Ms Sonia Mathur with Mr Sushil Kr Dubey for the Respondent in WP(C) 4130/08, 4131/08, 4749/08, 5976/08, 5978/08, 6744/08, 6993/08, 7004/08, 7122/08, 7164/08, 7212/08, 7654/08, 7664/08, 7722/08, 7723/08. Mr Amit Bhagat with Mr Pulkit Gupta for the Respondent No. 16 in WP(C) 5978/08. Mr Ankit Jain for the Respondent No. 4 in WP(C) 5643/08. Mr Rajesh Mahna with Mr Ramanand Roy for the Respondents 1416 in WP(C) 6033/08. Ms Priyadeep for the Respondent No. 6 in WP(C) 4131/2008. Mr Sachin Sood for the Respondent No. 5 in WP(C) 4130/08. Mr Sachin Sood for the Respondent No. 7 in WP(C) 4131/08. Mr Sachin Sood for the Respondent No. 14 in WP(C) 5978 /08. Mr Tarun Gulati with Mr Tushar Jarwal for the Respondent No. 11 in WP(C) 7043/08. Mr Tarun Gulati with Mr Tushar Jarwal for the Respondent No. 4 in WP(C) 8554/08.
Mr Tarun Gulati with Mr Tushar Jarwal for the Respondent No. 3 in WP(C) 9642/07.
Mr Rajiv Tyagi with Ms Chanchal Biswal and Mr Udit Kumar for the Respondent No. 3 in WP(C) 7664/08.
Mr S. S. Pandit for the Respondent 27 in WP(C)5036/08.
BADAR DURREZ AHMED, J
1. In this batch of writ petitions the legality, validity and vires of notification no. 24/2007 dated 22/05/2007 and circular no. 98/1/2008-ST dated 04/01/2008 issued by the Secretary, Ministry of Finance, Department of Revenue, Government of India, New Delhi is challenged. It is alleged that by virtue of the said notification and circular a completely erroneous interpretation is placed on section 65 (90a) and section 65 (105) (zzzz) of the Finance Act, 1994 as amended by the Finance Act, 2007. It is further alleged that because of this incorrect interpretation, service tax is sought to be levied on the renting of immovable property as opposed to service tax on a service provided "in relation to the renting of immovable property".
2. In essence, the petitioners have raised the question as to whether the Finance Act, 1994 (hereinafter referred to as the said Act) envisages the levy of service tax on letting out / renting out of immovable property per se ? According to the petitioners, who are either landlords or tenants in respect of leased premises, no such tax is envisaged under the said act. Consequently, the said notification dated 22/05/2007 and the said
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