<h1>Delhi High Court: No Service Tax on Business Property Rentals; 2007 Finance Ministry Notification Struck Down as Ultra Vires.</h1> The Delhi High Court ruled that companies cannot be subjected to service tax for renting premises for business purposes, striking down a government notification that included such rentals under taxable services. The court found that the law does not inherently classify renting immovable property for business as a taxable service. The decision came in response to petitions from several retail companies challenging a 2007 Finance Ministry notification. The court declared the notification and related circulars as ultra vires, invalidating the service tax levy on business property rentals.