https://www.taxtmi.com/caselaws?id=210655 Service tax, as an indirect tax, may be passed on by a Municipality to tenants unless the statute expressly prohibits shifting the incidence, and contractual silence does not defeat that statutory entitlement. The text also states that levy of service tax on a Municipality does not breach Article 289 because a Municipality is not a State for that constitutional exemption, and the challenge based on Article 268A was unsupported. On that reasoning, the demand was upheld and the constitutional objections were rejected. en-us Thu, 27 Nov 2008 00:00:00 +0530 Wed, 30 May 2012 12:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210655 Service tax, as an indirect tax, may be passed on by a Municipality to tenants unless the statute expressly prohibits shifting the incidence, and contractual silence does not defeat that statutory entitlement. The text also states that levy of service tax on a Municipality does not breach Article 289 because a Municipality is not a State for that constitutional exemption, and the challenge based on Article 268A was unsupported. On that reasoning, the demand was upheld and the constitutional objections were rejected. Case-Laws Service Tax Thu, 27 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210655