2018 (9) TMI 1522

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....E HARSHA DEVANI) (1) Mr. Nikunt Raval, learned Standing Counsel for the respondent No.1 has tendered affidavit-in-reply of the respondent No.1 in Special Civil Application No.8167 of 2017. The same is taken on record. (2) Heard Mr. Mihir Joshi, Senior Advocate, learned counsel with Mr. S. N. Thakkar, learned advocate for the petitioners in Special Civil Application No.8167 of 2017, Mr. Sahil Shah, learned advocate for the petitioners in Special Civil Applications No.4603 of 2017 and 4606 of 2017 and Mr. Nikunt Raval, learned Standing Counsel for the respondent No.1, Mr. Ankit Shah, learned Standing Counsel for the respondent No.2 and Mr. Dhaval Vyas, learned Standing Counsel for the respondent No.3 in each of the petitions. (3) Mr.....

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....Ors., (2011) 4 S.C.C. 450, has referred the matter to a larger Bench of nine Judges for deciding the said issue. It was submitted that the issue regarding royalty being a tax and therefore, not being amenable to service tax as well as other issues raised in the present petition have not been raised before the Rajasthan High Court and hence, the same have not been considered in the case of Udaipur Chambers of Commerce and Industry v. Union of India, rendered in D.B. Civil Writ Petition No.14578 of 2016. (5) The learned counsel further invited the attention of the court to the judgment and order dated 24.10.2017 passed by the Division Bench of the Rajasthan High Court in the case of Udaipur Chambers of Commerce and Industry v. Union of Ind....

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....hich have come before this court which are comprised of numerous members. Therefore, if at all the court is inclined to grant any interim protection to the members of the associations, the members of all the three associations may be called upon to furnish undertakings before this court to pay the service tax on the royalty, in case they ultimately do not succeed in the petitions. (8) Having regard to the submissions advanced by the learned advocates for the respective parties and in the light of the order dated 05.02.2018 made by the Supreme Court in Special Leave to Appeal No.31503155 of 2018, arising out of the judgment and order dated 24.10.2017 in DBCWP No.2718/2017 and allied matters passed by the High Court of Judicature for Ra....