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Judgment
Ramachandran Nair, J.—All these review petitions are filed for reviewing the common judgment in the writ petitions and writ appeals which were disposed of by this Court, whereunder we upheld the constitutional validity of Section 65(105)(zzzz) and Section 66 of the Finance Act, 1994 as amended by Finance Act, 2010 providing for levy of service tax on renting of immovable property service. This Court just followed the Full Bench decision of Delhi High Court in Home Solutions Retails (India) Ltd. Vs. Union of India (UOI) and Others, , upholding the validity of the statutory provisions challenged in this Court. However, it was brought to the notice of this Court that in the Special Leave Petitions filed against the Full Bench; decision of Delhi High Court (supra), Supreme Court granted conditional stay orders directing payment of service tax on renting of immovable property service from 1-10-2011 and following the Supreme Court order in the very same SLP ( 2012 (26) S.T.R. (J118) (S.C.), ) we stayed the collection of arrears of tax until 30-9-2011. It was also stated by us that unnecessarily all parties need not go to the Supreme Court against our judgment with special leave petitions, as we have only followed the Full Bench decision of the Delhi High Court, which is pending in appeal before the Supreme Court. We therefore disposed of the writ petitions leaving it open to the parties to avail the benefit of the Supreme Court judgment to be applied in these cases also as and when Supreme Court finally decides the matter. The review petitions are filed by the Department stating that in another batch case in Civil Appeal No. 8390 of 2011 and connected cases, filed by M/s. Retailers Association of India against the judgment of Bombay High Court, Supreme Court has passed a different conditional stay order directing payment of 50% of the arrears upto 30-9-2011 and furnishing of security with solvent sureties for the balance 50% (2012 (26) S.T.R. (J96) (S.C.).
The prayer in the review petitions is for modifying the judgment under review incorporating the above condition in the interim order passed by Supreme Court. Notice is not served on respondents in all the cases, but respondents appearing in few cases opposed the review petitions by stating that this court should not pass a stay order in variance with what Supreme Court has passed in the special leave petitions pending against the Full Bench decision of the Delhi High Court relied on.
After hearing both sides, we do not think that the review petitions could be allowed because, we are bound to follow the interim order passed by the Supreme Court in the special leave petitions pending against the judgment of Delhi High Court as we have followed the Full Bench decision of Delhi High Court to decide the cases against the respondents.
The standing counsel for the review petitioners submitted that Supreme Court has sought details about the demand in the pending SLP which are not furnished by the parties and that is the reason why the stay order is not modified in line with the stay orders issued in M/s. Retailers Association case (supra).
We therefore dispose of the review petitions by stating that further interim orders, if any, issued by Honourable Supreme Court modifying the stay orders in the SLP pending against the judgment of Delhi High Court in Home Solutions Retails (India) Ltd. case (supra), will be applied in the case of all respondents and the Department is free to call for details of arrears and to recover the amount which is ordered by Supreme Court and enforce other conditions in regard to security also ordered by Supreme Court in the case pending before Supreme Court. There will be a direction to the respondents to comply with the Supreme Court orders, if any, issued modifying the stay orders in Home Solutions Retails (India) Ltd. case (supra), on being intimated by the department, within three weeks from the date of intimation, failing which department can recover the entire arrears of tax. Review petitions are disposed of as above.