1 These writ petitions challenge the order of the CESTAT dated 02.01.2015. Petitioners claim that the levy of service tax for the period prior to 01.06.2007 qua the activities which were sought to be taxed under the Finance Act, 1994 are varied and diverse: including letting out a portion of the Delhi Airport (ticket counter, check-in counter, cash counter and staff rooms) and other commercial spaces let out for vending and providing services to the passengers, public as well as employee of the airlines and other individuals who frequently visit the airport. It is not in dispute that prior to 01.06.2007 letting out and renting out of Airport premises per se, was not subjected to express service tax levy. The Service Tax Authority had in various kinds of litigation sought to tax such letting out contending that there was “Airport Services” and therefore subjected to levy by virtue of Section 65(105) (zzm) which was inserted into the Finance Act w.e.f. 10.09.2004. It is again not in dispute that letting out and renting out of the premises became subject to levy w.e.f. 01.06.2007 (with the introduction of Clause (zzzz) to Section 65(105) of the Finance Act. 2 Petitioners relied upon certain judgments of this Court ( Flemmingo Duty Free Shops Vs. Union of India , 2012 (28) (STR) 49 Delhi; C.Sadanandan Vs. Airport Dir Airports Authority of India And Anr. WP(C) 4653/2011 decided on 27.02.2012). Broadly these two judgments as well as others judgments that followed it and held that W.P.(C) 6933/2015 & W.P.(C) 9090/2016 Page 2 of 5
