https://www.taxtmi.com/forum/issue?id=1381 Where a service tax levy on rent is treated as valid, the legal obligation to deposit the tax lies with the service provider (lessor); the lessee's failure to pay the lessor does not relieve the lessor of that deposit obligation. Commercial arrangements commonly shift the economic burden to the tenant via contractual terms or escrow to secure collection, and proposals favour making the service receiver contractually responsible or using escrow to enhance compliance and monitoring, especially with organized tenants. en-us Mon, 27 Jul 2009 11:19:47 +0530 Thu, 23 Jan 2025 15:58:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=1381 Where a service tax levy on rent is treated as valid, the legal obligation to deposit the tax lies with the service provider (lessor); the lessee's failure to pay the lessor does not relieve the lessor of that deposit obligation. Commercial arrangements commonly shift the economic burden to the tenant via contractual terms or escrow to secure collection, and proposals favour making the service receiver contractually responsible or using escrow to enhance compliance and monitoring, especially with organized tenants. Discussion-Forum Service Tax Mon, 27 Jul 2009 11:19:47 +0530 https://www.taxtmi.com/forum/issue?id=1381