(1.) Shri G.N. Purohit, learned senior counsel with Shri Abhishek Oswal for the petitioner. Shri S.A. Dharamadhikari, learned counsel for the respondents.
(2.) This bunch of writ petitions challenges the imposition of 'service tax' on renting of immovable property.
(3.) By the Constitution 88th Amendment Act, 2003, a new entry 92C was introduced in List I of Seventh Schedule of the Constitution of India which reads as follows:-