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TMI Blog2016 (3) TMI 442X X X X Extracts X X X X X X X X Extracts X X X X ..... tion No.24/2007. S.T. Dated 22nd May, 2007 and with regard to question of law involved therein about validity of Sub-clause (zzzz) of clause (105) of Section 65 of Finance Act, 1994 as amended by Section 75(5)(h) and Section 76 of the Finance Act, 2010 came to be rejected and even SLP preferred before the Apex Court was also rejected. - Matter disposed of - SPECIAL CIVIL APPLICATION NO. 12268, 12269, 12270 of 2009 - - - Dated:- 4-3-2016 - MR. R.SUBHASH REDDY AND MR. ANANT S. DAVE, JJ. FOR THE PETITONER : MR ARPIT A KAPADIA, ADVOCATE FOR THE RESPONDENT : MR YN RAVANI, ADVOCATE, RULE SERVED ORAL ORDER (PER : HONOURABLE MR.JUSTICE ANANT S. DAVE) 1. By way of these writ petitions filed under Article 226 of the Const ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with regard to question of law involved therein about validity of Sub-clause (zzzz) of clause (105) of Section 65 of Finance Act, 1994 as amended by Section 75(5)(h) and Section 76 of the Finance Act, 2010 came to be rejected and even SLP preferred before the Apex Court was also rejected, these petitions are heard together and disposed of by this common judgement. 3. That in earlier writ petition in the case of Cinemax India Limited (supra) basic facts were recorded as under: 2. In most of the petitions, the petitioners are tenants paying rents or license fees or business conducting fees for leasing/licensing of immovable properties in their favour for conducting/operating business from the said immovable properties in the course o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... renting and leasing an immovable property was notified as 1st June, 2007. According to the petitioners, the entire object and purpose of the service tax provision was to tax certain categories of services in relation to renting of any immovable property for use in the course or furtherance of business or commerce. Thus, according ot the petitioners, what the Revenue sought to tax was not the renting of immovable property , but in fact any service provided or to be provided to any person, by any other person, in relation to renting of immovable property for use in the course or furtherance of business of commerce. It was contended that on a bare reading of the provision itself, it was apparent that the same does not impose a tax on re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 45. In view of the discussion as made above and as we find that the petitioners could not make out a case to declare Section 65 (105) (zzzz) as unconstitutional or ultra vires any provisions of the Constitution, we have no option but to dismiss the writ petitions in absence of any merit. The writ petitions are accordingly dismissed. There shall be no order as to costs. 5. Therefore, the question of law as well basic facts involved in these writ petitions are no more res integra and covered by the decision as above. We dispose of all these writ petitions in terms of declaration of law as above in the case of Cinemax India Limited (supra) . Rule is discharged. Interim relief if any stands vacated. No costs. - - TaxTMI - TMIT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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