https://www.taxtmi.com/caselaws?id=234762 Service tax on renting commercial premises was treated as an indirect tax on the business use of the premises, not as a property-related levy. Reading Clause 7.1 with Clause 9(d), the lease deed allocated property taxes and similar outgoings to the lessor context, while taxes necessary for carrying on business within the premises, other than municipal and related property taxes, fell on the lessee. On that construction, the arbitral tribunal's contrary view was held inconsistent with the contract and not sustainable as a merely plausible interpretation. The arbitral award and the Section 34 orders were set aside, and the service tax liability was held to lie with the lessee. en-us Wed, 15 May 2013 00:00:00 +0530 Wed, 25 Apr 2018 18:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234762 Service tax on renting commercial premises was treated as an indirect tax on the business use of the premises, not as a property-related levy. Reading Clause 7.1 with Clause 9(d), the lease deed allocated property taxes and similar outgoings to the lessor context, while taxes necessary for carrying on business within the premises, other than municipal and related property taxes, fell on the lessee. On that construction, the arbitral tribunal's contrary view was held inconsistent with the contract and not sustainable as a merely plausible interpretation. The arbitral award and the Section 34 orders were set aside, and the service tax liability was held to lie with the lessee. Case-Laws Service Tax Wed, 15 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234762