2013 (9) TMI 791

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....s : Shri A Shankar and M Lava, Advs. For the Respondent : Shri Jeevan J Neeralagi, Adv. JUDGEMENT:- PER : Ram Mohan Reddy Since common questions of fact and that of law arise for decision making in these petitions, with the consent of the learned counsel the petitions are clubbed together, heard finally and disposed of by this order. 2. After having heard the learned Counsel for the....

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....or erection of hoardings and letting out, office/commercial premises after obtaining service, tax registration dated 8.5.2009 under the category of 'Sale of Space or Time for Advertisement and Renting of Immovable Property Services' having made reference to Section 65(90a) and Section 65 (105)(zzzm)/(zzzz) of the Finance Act, 1994 without noticing that the agreements of lease is entered into betwe....