2015 (10) TMI 2514

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....otice to put the petitioners jointly within the purview of service tax in terms of definition of "person" as defined in Section 65B(37) of the Finance Act. Prayer has also been made for restraining the respondents from issuance of any process for levy of service tax for previous years prior to the year 2013-14 while treating the petitioners as joint holder of the immovable property for the purpose of renting thereof. 2. A few facts relevant for the decision of the controversy involved as narrated in the petition may be noticed. The petitioners are owners of SCO No.341-342, Sector 34A, Chandigarh and SCO No.184, Sector 7C, Chandigarh in equal shares. They have let out the aforesaid premises and are receiving rent to the extent of their re....

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....lenge in this petition has been made to the definition of 'person' as given in Section 65B(37)(vii) of the Finance Act. According to the petitioners, the above said provision is contrary to Section 3(42) of General Clauses Act, 1897 and Section 26 of the Income Tax Act, 1961, which read thus:- Clause 37 of Section 65B of the Finance Act, 2012 "In this chapter, unless the context otherwise requires: xxxxxx "person" includes i) an individual ii) A Hindu undivided family iii) A company iv) A society v) A limited liability partnership vi) A firm vii) An association of persons or body of individuals, whether incorporated or not vii....