https://www.taxtmi.com/caselaws?id=35371 The High Court upheld its previous judgment declaring a notification and circular on service tax for renting immovable property for business purposes as ultra vires the Finance Act. Despite this, the tax department continued to direct officers to enforce tax payments, contrary to the court's decision. The court emphasized the binding nature of its judgment, prohibiting coercive actions for tax collection without a stay order from the Supreme Court. Following assurances from the respondent's counsel to issue new instructions, the court disposed of the petition, highlighting the need to respect legal decisions and refrain from enforcing taxes during pending appeals without a stay order. en-us Fri, 18 Dec 2009 00:00:00 +0530 Mon, 02 Aug 2010 17:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35371 The High Court upheld its previous judgment declaring a notification and circular on service tax for renting immovable property for business purposes as ultra vires the Finance Act. Despite this, the tax department continued to direct officers to enforce tax payments, contrary to the court's decision. The court emphasized the binding nature of its judgment, prohibiting coercive actions for tax collection without a stay order from the Supreme Court. Following assurances from the respondent's counsel to issue new instructions, the court disposed of the petition, highlighting the need to respect legal decisions and refrain from enforcing taxes during pending appeals without a stay order. Case-Laws Service Tax Fri, 18 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35371