Service tax on immovable property

The Delhi HC had also come to a conclusion that the entry is unconstitutional. However in the P&H HC decision Stumb Styeel, the court held that the entry was valid retrosepctively. Subsequently the SC stayed the operation of Delhi decision. As of now liability after July 2010 is clear and it is advisable to pay the same until any contrary decision comes from the SC. If required the same can be paid under protest to gaurd against the 1 year limitation for refund.