Adarsh Kumar Goel, J.

1. This petition seeks declaration of provisions of Section 65(90a) and Section 65(105)(zzzz) of the Finance Act, 1994 as ultra vires the Constitution.

2. Case set out in the petition is that the petitioner is a public limited company and owner of commercial immoveable property at Parwanoo, District Solan in the State of Himachal Pradesh. It has let out the said property to business entities. It is receiving rent @ Rs. 1,75,000/- per month as per agreement Annexure P.-1. The transaction of lease is subject to levy of stamp duty under the Indian Stamp Act, 1899 and is governed by Transfer of Property Act, 1882. The subject matter of property and leasing are covered by field assigned to State legislature and, thus, outside the purview of the Central Legislature.

3. In the reply filed on behalf of the Union of India, stand taken is that renting of property was different from sale of goods or transfer of property or conveyance. The transaction is not covered by tax on sale of goods. Providing of service with respect to property was covered by service tax. Other similar transactions of service in relation to property were service of Mandap Keepers [Section