G.V. MATHESWARAN Vs. UNION OF INDIA

JUDGEMENT

(1.) In this batch of writ petitions, challenge is made broadly to the provisions of Section 65 (105)(zzzz) and 65(90a) of the Finance Act, 1994, as amended by the Finance Act, 2010 and Section 77 of the Finance Act, 2010 on the ground that the said provisions are illegal, arbitrary and ultra vires the Constitution of India and mere renting of immovable property does not amount to service and consequently, service tax cannot be levied.

(2.) In some of the writ petitions, consequential proceedings/orders as to the levy of service tax on such service, are also put to challenge.

(3.) Apart from the above two types of cases, there are some writ petitions, wherein, writ of mandamus/prohibition is also sought. However, the prayer in those writ petitions also are in connection with levy of service tax on renting of immovable property only.