1. - Since common questions of law and facts are involved in these writ applications, they are being decided by this common order.

2. The facts are being noted from D.B. Civil Writ Petition No. 13535/2010 Ashiana Housing Limited & anr. v. Union of India & Ors. The petitioners have questioned the validity of explanation to clause (zzq) and (zzzh) of Section 65(105) and clause (zzzzu) to Section 65 (105) of the Finance Act, 1994 (hereinafter referred to as 'the Act of 1994’) as amended by the Finance Act, 2010 (hereinafter referred to as "the Act of 2010") and prayed to declare that levy of service tax under the said provisions is illegal, arbitrary and ultra vires the Constitution.

3. It is averred in the petition that the petitioners are engaged in the real estate business in India. They are engaged in carrying out construction for themselves and thereafter, sale of building/premises to the purchaser of the immovable property. According to the petitioners, consideration paid to them is purely a consideration for sale of immovable property and not for providing any construction service to the purchaser. Since the petitioners are receiving consideration for sale of immovable