Service tax on commercial rent
This query is : Resolved
CMA. Subhash Kumar Jha
(Querist)
24 January 2011
Dear All,
On January 12,2011 : The Supreme Court has stayed an order of the Delhi High Court, which stopped the Centre from recovering service tax on renting of immovable property for commercial use, including shops and malls, from some firms.
1. Can anyone provide to me the copy of this order of Supreme Court ?
2. The next hearing was scheduled on 20/01/2011, Does anyone have any update ?
On January 12,2011 : The Supreme Court has stayed an order of the Delhi High Court, which stopped the Centre from recovering service tax on renting of immovable property for commercial use, including shops and malls, from some firms.
1. Can anyone provide to me the copy of this order of Supreme Court ?
2. The next hearing was scheduled on 20/01/2011, Does anyone have any update ?
Aditya Maheshwari
(Expert)
24 January 2011
senior Mr. Rakesh Chitkara, Advocate in Delhi High Court has forwarded the text below :
"Peeved at the one-sided presentation to the Bench in Supreme Court by the Govt. Counsel of the contents of the interim orders by Delhi High Court given on 14.12.2010, resulting in vacation of the stay granted to the main litigant M/s Home Solutions Retail Ltd.by the SC, it has now filed an application before Delhi High Court urging them to pass final orders on their petition filed in May, 2010 [CWP 3398/2010].
Regardless of the main issue still pending before the Hon'ble Supreme Court arising out of WPC 1659/2008 decided by the Division Bench of Delhi High Court on 18-4-2009, M/s. Home Solutions have now stated that they are prepared and willing to argue the main issue (whether renting is a service) and the secondary issue (validation of retrospectivity) before Delhi High Court on 25.1.2010.
The petitioner has taken a calculated gamble realising that the earlier final order by the 2-member division bench of the same co-ordinate court will have a binding precedent value on the present 2-member division bench.
Let us now await what happens on 20th in Supreme Court when the matter is listed : whether it modifies its orders of 10th Jan. or decides to finally pronounce its judgement by fixing early hearings."
"Peeved at the one-sided presentation to the Bench in Supreme Court by the Govt. Counsel of the contents of the interim orders by Delhi High Court given on 14.12.2010, resulting in vacation of the stay granted to the main litigant M/s Home Solutions Retail Ltd.by the SC, it has now filed an application before Delhi High Court urging them to pass final orders on their petition filed in May, 2010 [CWP 3398/2010].
Regardless of the main issue still pending before the Hon'ble Supreme Court arising out of WPC 1659/2008 decided by the Division Bench of Delhi High Court on 18-4-2009, M/s. Home Solutions have now stated that they are prepared and willing to argue the main issue (whether renting is a service) and the secondary issue (validation of retrospectivity) before Delhi High Court on 25.1.2010.
The petitioner has taken a calculated gamble realising that the earlier final order by the 2-member division bench of the same co-ordinate court will have a binding precedent value on the present 2-member division bench.
Let us now await what happens on 20th in Supreme Court when the matter is listed : whether it modifies its orders of 10th Jan. or decides to finally pronounce its judgement by fixing early hearings."
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CMA. Subhash Kumar Jha
(Querist)
24 January 2011
Thanks for the updated view.
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