2011 (3) TMI 7

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..... allenge the impositions of service tax on renting - As the ‘tenant does not fill within the definition of ‘Service Provider’, the petitions are disposed of as not maintainable - W.P. NO.30344/2010 W.P. NOS. 32261-68/2010(T-RES) - - - Dated:- 14-3-2011 - Petitioner :- Shalini John Yashir Ali Advocates. Respondent :- Shri N R Bhaskar Shri B L Srikantaiah (Advocates) and Others. HO .....

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..... nt in occupation of the premises which a let out by the landlord subject to the conditions in the contract, whether the landlord collects the rent and pays to the Revenue or the landlord pays out of the rent amount without passing the liability on to the tenant, is a different aspect. Since the petitioner is not a Service Provider , he has no locus standi to challenge the impositions of service t .....

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