High Court of Delhi vide order dated 21.09.2012 has stayed the implementation of this amendment in a petition (W.P.(c) No. 5957/2012) led Mr. A.S.Chandhiok, Sr. Adv. with Mr. Ruchir Bhatia, Adv. for Delhi Tax Bar Association.
Next Hearing is scheduled to take place on 27.11.2012.
IN THE HIGH COURT OF DELHI AT NEW DELHI
W.P.(C) 5957/2012 and CM No.12257/2012 (for stay)
DELHI TAX BAR ASSOCIATION and ANR.
UNION OF INDIA and ORS.
HON’BLE THE ACTING CHIEF JUSTICE
HON’BLE MR. JUSTICE RAJIV SAHAI ENDLAW
O R D E R
Learned counsel for the respondent No.1 accepts notice.
The remaining respondents be served for 27th November, 2012.
Our attention is drawn to the interim order dated 29.04.2011 passed by this Court in W.P.(C) No.2792/2011 whereby it was directed that the amendment made in Section 65(105)(zzzzm) by the Finance Act, 2011 shall not be given effect to. Going by the spirit of that order, which continues to be in force, we direct that the provisions of Sections 65B(44) and 66B of the Finance Act, 1994 (as amended by the Finance Act, 2012) as well as Rule 2(1)(d)(D)(II) of the Service Tax Rules, 1994 shall not be given effect till the next date of hearing.
CM No.12256/2012 (for exemption)
Allowed, subject to just exceptions.
The application is disposed of.
ACTING CHIEF JUSTICE
RAJIV SAHAI ENDLAW, J
SEPTEMBER 21, 2012