https://www.taxtmi.com/caselaws?id=773157 The HC held that service tax on rent for commercial premises is payable by the service provider (landlord). Although service tax is an indirect tax that can be passed on to the service receiver (tenant) by agreement, no such agreement existed in this case. The court relied on SC precedents confirming the indirect nature of service tax and upheld that after lease expiry, surviving covenants remain enforceable. Since there was no explicit or implicit agreement to shift the tax liability to the tenant, the landlord remains liable to pay the service tax. The appeal was dismissed. en-us Wed, 11 Jun 2025 00:00:00 +0530 Fri, 08 Aug 2025 17:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773157 The HC held that service tax on rent for commercial premises is payable by the service provider (landlord). Although service tax is an indirect tax that can be passed on to the service receiver (tenant) by agreement, no such agreement existed in this case. The court relied on SC precedents confirming the indirect nature of service tax and upheld that after lease expiry, surviving covenants remain enforceable. Since there was no explicit or implicit agreement to shift the tax liability to the tenant, the landlord remains liable to pay the service tax. The appeal was dismissed. Case-Laws Service Tax Wed, 11 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773157