https://www.taxtmi.com/article/detailed?id=1257 The article explains that landlords are treated as Service Providers and are the assessed persons for service tax on commercial renting, whereas tenants are not defined as service providers and therefore lack statutory standing to directly challenge the levy; nonetheless, tenants often bear the economic burden through lease clauses or practice. It notes a Karnataka High Court dismissal of a tenant's petition as not maintainable for lack of locus and recommends adding landlords as parties or pursuing collective landlord action, and suggests reverse charge allocation as an administrative alternative. en-us Tue, 19 Apr 2011 18:21:48 +0530 Tue, 19 Apr 2011 18:21:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1257 The article explains that landlords are treated as Service Providers and are the assessed persons for service tax on commercial renting, whereas tenants are not defined as service providers and therefore lack statutory standing to directly challenge the levy; nonetheless, tenants often bear the economic burden through lease clauses or practice. It notes a Karnataka High Court dismissal of a tenant's petition as not maintainable for lack of locus and recommends adding landlords as parties or pursuing collective landlord action, and suggests reverse charge allocation as an administrative alternative. Articles Service Tax Tue, 19 Apr 2011 18:21:48 +0530 https://www.taxtmi.com/article/detailed?id=1257