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TMI Blog2009 (12) TMI 42X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 66 and 65 (90a) thereto. Notification dated 22nd May, 2007 was thereafter issued making the aforesaid amendment effecting from 01.06.2007. The said notifications/amendments as well as circular was challenged by various tenants and landlords by filing various Writ Petitions. These Writ Petitions were decided by this Court on 18th April; 2009 in Home Solution Retail India Ltd. Vs. UOI and others (2009) 20 STT 129 by the said judgment this Court hold that aforesaid notification and circular were ultra vires the provisions of the Finance Act. Respondent No.1 has filed Special Leave Petition No. 13850/2009 in the Supreme Court Challenging the aforesaid judgment dated 18th April, 2009 rendered by this Court, though in the Special Leave Pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mentioned subject. The Department has filed an Appeal in the Hon'ble Supreme Court against the Delhi High Court Order. As the case has not reached its finality, you are hereby requested to discharge Service Tax on the above Services rendered." Learned counsel has also handed over another such communication issued by the Office of the Assistant Commissioner of Service Tax dated 11.08.2009 in the following terms: "Subject: Delhi High Court ruling dated 18.04.2009: Please refer to your ST-3 return for the period Oct'08 to Mar.09 wherein you have not discharged your service tax liability citing the ruling of Delhi High Court dated 18.04.09. It may be noted that this office has filed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 009 to take necessary action of safeguard revenue by either perusing the tax payer to pay up the service tax due or resort to means under law to protect the revenue in view of the pendency of the SLP which means that judgment of this Court has not attained finality. As pointed our above, even when the judgment of this Court is challenged by filing the SLO, till date there is no order passed by the Supreme Court staying the operation of that judgment. In these circumstances, the respondent could not instruct their officers to peruse the matter with tax payers calling upon them to pay service tax or to resort to other means under the law to protect the Revenue. The manner in which the letter are written clearly indicate that the payment of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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