https://www.taxtmi.com/caselaws?id=792102 Absent a contractual clause shifting past service tax liability to the tenant, a landlord cannot deduct pre-existing service tax dues from a security deposit. The first lease deed imposed no such liability on the plaintiff, and the later lease deed operated only prospectively. The text also notes that no enforceable oral understanding was shown to transfer past liability, and the attempted recovery was time-barred when the deduction was made and when suit was filed. On that basis, the deduction was treated as unjustified and refund with interest was sustained. en-us Thu, 21 May 2026 00:00:00 +0530 Sat, 23 May 2026 08:27:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792102 Absent a contractual clause shifting past service tax liability to the tenant, a landlord cannot deduct pre-existing service tax dues from a security deposit. The first lease deed imposed no such liability on the plaintiff, and the later lease deed operated only prospectively. The text also notes that no enforceable oral understanding was shown to transfer past liability, and the attempted recovery was time-barred when the deduction was made and when suit was filed. On that basis, the deduction was treated as unjustified and refund with interest was sustained. Case-Laws Service Tax Thu, 21 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792102