2014 (7) TMI 584

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 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. - Writ Petition Nos. 36877-36878 of 2010 (T-ST) - - - Dated:- 11-6-2012 - B.S. Patil, J. Shri G .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e of hearing. This Court in the aforementioned judgment has held that 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. 3. In the light of the above judgment, it has to be held that the petitioner cannot maintain these writ petitions as, admittedly, they are the tenants and do not fall .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X