2014 (7) TMI 584 - HC - Service Tax

Maintainability of writ petition - Writ filed by tenant for services provided by landlord - Held that - Following decision of DEVYANI INTERNATIONAL Versus UNION OF INDIA & OTHERS 2011 (3) TMI 7 - KARNATAKA HIGH COURT - as the tenant does not fall within the definition of the term service provider, he cannot maintain the writ petition to challenge the imposition of service tax - Therefore, petitioner cannot maintain these writ petitions as, admittedly, they are the tenants and do not fall within the definition of service provider - Decided against petitioner.

Summary

The High Court of Karnataka held that tenants cannot challenge the imposition of service tax on landlords as tenants are not considered service providers. The writ petitions filed by tenants were dismissed based on this judgment. [2014 (7) TMI 584 - Karnataka High Court]