2015 (3) TMI 703

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....otice dated 26.7.2013, Annexures P.2, P.3 and P.8 respectively vide which demand of service tax has been made by respondent No.2 from the petitioner for renting of immovable property. Further direction has been sought to respondent No.3 to receive the service tax under the Service Tax Voluntary Compliance Encouragement Scheme 2013 during the pendency of the petition. 2. A few facts relevant for the decision of the controversy involved, as narrated in the petition, may be noticed. The petitioner is a licensee. He was granted licence by respondent No.2 to run chemist shop. He submitted sealed tender for licence to run the shop in accordance with the terms and conditions laid down in the tender notice. On acceptance of his tender, he was al....

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....ailable to him as per law. The amendment was carried out on 1.7.2010 with retrospective effect from 1.6.2007. Hon'ble Delhi High Court in WP (C) 1659 of 2008 (Home Solution Retail India Limited v. Union of India and others) held that Section 65(105) (zzzz) did not in terms entail that the renting out of immovable property for use in the course or furtherance of the business of commerce would by itself constitute a taxable service and be exigible to service tax under the said Act. After the amendment, the said petitioner again preferred petition challenging the applicability of the amended provisions retrospectively. The Delhi High Court vide order dated 23.9.2011 in WP No.3398 of 2010 upheld the amended provisions retrospectively. Some ....