applicability of delhi HC decision

Rahul gupta (service) (32 Points)

23 April 2009  

The Delhi High Court has on April 18, 2009 struck down the levy of service tax on renting of immovable property as "unconstitutional" 

So there is a query is that if a partner ship firm rented a property in delhi since 2005 and not collected nor deposied service tax since its applicable (i.e. june,2007),whether there is a any tax liabilities for previous period and for future, if firm not collect the same.

thanks in advance

rahul gupta