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    <title>2023 (5) TMI 723 - KARNATAKA HIGH COURT</title>
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    <description>Service tax on renting of immovable property is an indirect tax on the service, not a tax on the property itself. Although the service provider is liable to remit it to the department, the burden may be contractually passed on to the recipient. Lease clauses making rent inclusive of municipal and other property taxes do not, by themselves, exclude reimbursement of service tax paid by the lessor. Unless the lease expressly allocates that liability otherwise, the lessee may be required to reimburse the service tax and allied amounts borne by the lessor.</description>
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    <pubDate>Tue, 18 Apr 2023 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=437916</link>
      <description>Service tax on renting of immovable property is an indirect tax on the service, not a tax on the property itself. Although the service provider is liable to remit it to the department, the burden may be contractually passed on to the recipient. Lease clauses making rent inclusive of municipal and other property taxes do not, by themselves, exclude reimbursement of service tax paid by the lessor. Unless the lease expressly allocates that liability otherwise, the lessee may be required to reimburse the service tax and allied amounts borne by the lessor.</description>
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      <pubDate>Tue, 18 Apr 2023 00:00:00 +0530</pubDate>
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