Constitutional validity challenge to service tax on renting of immovable property met with interim protection from coercive recovery.

A constitutional challenge was raised to Section 65(105)(zzzz), as amended, on the levy of service tax on renting of immovable property. The Court held that arguable questions were raised for consideration, issued rule, and granted interim protection against coercive recovery limited to service tax on renting of immovable property.

---

---

Issues: Challenge to the constitutional validity of Section 65(105)(zzzz) as amended; interim protection against coercive recovery of service tax in respect of renting of immovable property.

Outcome: The Court found that arguable questions were raised for consideration, issued rule, and granted interim protection against coercive recovery in respect of renting of immovable property alone.

---