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TMI Blog2018 (9) TMI 1142X X X X Extracts X X X X X X X X Extracts X X X X ..... dispute in all these appeals concern taxability on amounts received by the appellants towards renting of immovable properties such as commercial complex, shops, lands etc. to various parties. The lower authorities in these cases have confirmed the demands of service tax with interest on such amounts under the head Renting of Immovable Property as defined in Section 65(105)(zzzz) of the Finance Act, 1994 and have also imposed penalties under various provisions of the Finance Act, 1994. 2. Today, when the matters came up for hearing, on behalf of the appellants, ld. Counsel Shri G. Natarajan, draws our attention to the judgment of the Hon'ble Supreme Court in Union of India Vs. UTV News Ltd. - 2018 (13) GSTL 3 (SC) wherein the question that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the judgments of the Hon'ble High Court of Delhi in Home Solutions (supra) as well as Ritika Pvt. Ltd. (supra) have not been stayed by the Hon'ble Supreme Court and while admitting the appeals, the Hon'ble Supreme Court has clearly mentioned that insofar as future liability towards service tax with effect from 1.10.2010 is concerned, there is no stay. In response to the request made by the ld. Counsel for deferring the decisions in these appeals, they leave the matter to the Bench. 4. Heard both sides. 5.1 The ratio laid down by the Hon'ble High Court of Delhi in Home Solutions Retails India Ltd. (supra) and Ritika Pvt. Ltd. (supra) has been consistently followed by this Bench in all our recent decisions. No doubt, appeals against these j ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lar provision in the Finance Act, 1994. At this stage, we are unable to take the said view as has been advanced before us on behalf of the individual Assessees. However, the arguments advanced may indicate that even if there is no direct nexus there may be an indirect one. Whether such indirect connection or relation would be of any relevance to decide the issue of legislative competence appears to be pending before a nine judges Bench of this Court on a reference made in an order in Mineral Area Development Authority and Others v. Steel Authority of India and Others - (2011) 4 SCC 450. The questions referred are extracted below: "1. Having heard the matter(s) for considerable length of time, we are of the view that the matter needs to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he seven-Judge Bench decision in India Cement Ltd. v. State of T.N. [(1990) 1 SCC 12]? 6. Whether "taxes on lands and buildings" in List II Entry 49 of the Seventh Schedule to the Constitution contemplate a tax levied directly on the land as a unit having definite relationship with the land? 7. What is the scope of the expression "taxes on mineral rights" in List II Entry 50 of the Seventh Schedule to the Constitution? 8. Whether the expression "subject to any limitations imposed by Parliament by law relating to mineral development" in List II Entry 50 refers to the subject-matter in List I Entry 54 of the Seventh Schedule to the Constitution? 9. Whether List II Entry 50 read with List I Entry 54 of the Seventh Schedule to the Constitut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... [(2005) 2 SCC 673: 2005 SCC (L&S) 246: 2005 SCC (Cri) 546]. However, in the present case, since prima facie there appears to be some conflict between the decision of this Court in State of W.B. v. Kesoram Industries Ltd. [(2004) 10 SCC 201] which decision has been delivered by a Bench of five Judges of this Court and the decision delivered by a seven-judge Bench of this Court in India Cement Ltd. v. State of T.N. [(1990) 1 SCC 12], reference to the Bench of nine Judges is requested. The office is directed to place the matter on the administrative side before the Chief Justice for appropriate orders." 4. In view of the above, we are of the opinion that these matters should await the decision of the nine judges Bench whereafter the hearing o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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