Madras High Court
G. Ravindran vs Union Of India on 4 February, 2025
Author: Anita Sumanth
Bench: Anita Sumanth
W.P. No. 22912 of 2009
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 04.02.2025
CORAM
THE HON’BLE DR. JUSTICE ANITA SUMANTH
AND
THE HON’BLE MR. JUSTICE C. KUMARAPPAN
W.P. No. 22912 of 2009
&
M.P. No.1 of 2009
G. Ravindran ..Petitioner
Vs.
1. Union of India,
rep. by Secretary,
Ministry of Finance,
Department of Revenue,
New Delhi 110 001.
2. Commissioner of Service Tax,
MHU Complex, Nandanam,
Chennai 600 035. ..Respondents
Prayer: Petition under Article 226 of the Constitution of India praying
for issue of aWrit of Declaration to declare 65 (90a) and 65 (105) (zzzz) of
the Finance Act, 1994 read with Notification No. 24/2007 dt. 22.05.2007
1\5
https://www.mhc.tn.gov.in/judis
W.P. No. 22912 of 2009
and Circular No. 98/1/2008-ST dated 04.012008 issued by the 1st
respondent herein seeking to levy service tax on renting of immovable
property as unconstitutional and ultra vires Articles 14, 19(1)(d), Art.
246(3) and 265 of the Constitution of India and further direct the 2nd
respondent and his men to refund the service tax already collected without
authority of law.
For Petitioner :: Ms.G. Vardini
For Respondents :: Mr.V. Prashanth Kiran
Govt. Advocate (Taxes)
ORDER
(Made by Dr. ANITA SUMANTH,J)
The prayer in the writ petition is for a Writ of Declaration to declare
65 (90a) and 65 (105) (zzzz) of the Finance Act, 1994 read with
Notification No. 24/2007 dt. 22.05.2007 and Circular No. 98/1/2008-ST
dated 04.012008 issued by the 1st respondent seeking to levy service tax on
renting of immovable property as unconstitutional and ultra vires Articles
14, 19(1)(d), Art. 246(3) and 265 of the Constitution of India and further
direct the 2nd respondent and his men to refund the service tax already
collected without authority of law.
2. Both learned counsel would accede to the position that the
2\5
https://www.mhc.tn.gov.in/judis
issue raised in the writ petition is covered by the decision of the Division
Bench of this Court in G.V. Matheswaran V. Union of India (2015(37)
S.T.R. 881 (Mad.)) upholding the provisions of Section 65(105)(zzzz) and
65(90a) of he Finance Act, 1994, as amended by the Finance Act, 2010 and
Section 77 of the Finance Act, 2010. The operative portion of the said
judgment reads as follows:
'84. It is to be pointed out, at this juncture, that after the judgment
rendered by the High Court in Home Solutions-I case, an
amendment was brought forth in the Finance Act, 2010, in respect of
Section 65(105)(zzzz), whereby, renting authority itself is regarded
as taxable service and the said amendment was given retrospective
effect with effect from 1-6-2007 and it was also put to challenge and
the Full Bench of Delhi High Curt, in Home Solutions-II case, has
upheld the validity of the said provisions as well as the retrospective
amendment. Further, in the Civil Appeal prefered as against the Full
Bench judgment of Delhi High Court, the Full Bench judgment of
Delhi High Court is yet to be reversed. That apart, following the
decision rendered in Home Solutions-II case and the subsequent
Division Bench judgment of the Rajasthan High Court reported in
(2012) 52 VST 409(Raj.), Purshottam Das Malpani V. Union of
India and others, this Court, at paragraph no. 30 above, has upheld
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. Therefore, in the light of the above, the
3\5
https://www.mhc.tn.gov.in/judis
challenge made to the above said provisions is liable to be rejected.'
Dr. ANITA SUMANTH,J.
AND
C. KUMARAPPAN,J.
nv
3. In view of the above, there is no merit in the writ petition and
the same stands dismissed. No costs. Connected miscellaneous petition is
closed.
(A.S.M.J.) (C.K.J.)
04.02.2025
nv
Index: Yes/No
Neutral Citation: Yes/No
Speaking Order/Non-Speaking Order
To
1. The Secretary,
Ministry of Finance,
Department of Revenue,
New Delhi 110 001.
2. Commissioner of Service Tax,
MHU Complex, Nandanam,
Chennai 600 035.
4\5
https://www.mhc.tn.gov.in/judis
5\5
https://www.mhc.tn.gov.in/judis
