Instruction regarding judgement of Delhi High Court in respect of Service Tax on "Renting of immovable property"

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Full Text of the Document

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....recent judgement of the Honourable High Court of Delhi in the matter of Home Solutions Retail India Ltd and Others Vs Union of India [2009] 20 STT 129 (Delhi) = [2009 -TMI - 33136 - DELHI HIGH COURT], wherein it is held (Para 36 of the order) that, "Section 65(105)(zzzz) does not in terms entail that the renting out of immovable property for use in the course of furtherance of business of commerce....