https://www.taxtmi.com/caselaws?id=305943 Under the lease terms and the service tax framework, the lessees were required to bear the service tax component of the rent and reimburse the lessor. The lease deed allocated taxes primarily leviable on the lessor to the lessor, while taxes primarily leviable on the occupier were to be paid by the Government, and the contemporaneous Government of India terms also recorded that service tax, if applicable, was the lessee's liability. Treating service tax as an indirect levy on the service recipient, the reasoning drew on Section 83 of the Finance Act, 1994 and Sections 12A and 12B of the Central Excise Act, 1944 to support passing the burden to the user of the service. en-us Thu, 15 May 2014 00:00:00 +0530 Sat, 31 Dec 2022 08:43:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=305943 Under the lease terms and the service tax framework, the lessees were required to bear the service tax component of the rent and reimburse the lessor. The lease deed allocated taxes primarily leviable on the lessor to the lessor, while taxes primarily leviable on the occupier were to be paid by the Government, and the contemporaneous Government of India terms also recorded that service tax, if applicable, was the lessee's liability. Treating service tax as an indirect levy on the service recipient, the reasoning drew on Section 83 of the Finance Act, 1994 and Sections 12A and 12B of the Central Excise Act, 1944 to support passing the burden to the user of the service. Case-Laws Companies Law Thu, 15 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=305943