https://www.taxtmi.com/caselaws?id=194311 Service tax on renting of immovable property was treated as an indirect, destination-based consumption tax that could be contractually shifted between the parties, with Section 12B of the Central Excise Act as applied by Section 83 of the Finance Act creating a rebuttable presumption that the incidence had been passed on. On that basis, and applying the contractual allocation of burden, the recipient could be made to bear the tax absent a contrary term. The lease and maintenance clauses, read in their commercial setting, were held not to exclude a service tax introduced after execution, because references to municipal and local taxes did not extend to a later government levy. The tenants therefore remained liable to reimburse the service tax. en-us Tue, 13 Oct 2015 00:00:00 +0530 Tue, 07 Nov 2017 11:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=194311 Service tax on renting of immovable property was treated as an indirect, destination-based consumption tax that could be contractually shifted between the parties, with Section 12B of the Central Excise Act as applied by Section 83 of the Finance Act creating a rebuttable presumption that the incidence had been passed on. On that basis, and applying the contractual allocation of burden, the recipient could be made to bear the tax absent a contrary term. The lease and maintenance clauses, read in their commercial setting, were held not to exclude a service tax introduced after execution, because references to municipal and local taxes did not extend to a later government levy. The tenants therefore remained liable to reimburse the service tax. Case-Laws Service Tax Tue, 13 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=194311