Lessee being service receiver is liable to pay service tax to lessor

Kalegowda Enterprises Vs Union of India (Karnataka High Court) Karnataka High Court held that lessor is merely obliged to collect the service tax and remit it to the department. A lessee being the person who avails of service is liable to pay service tax to the lessor. Facts- The petitioner is the owner of a building in Mandya having a carpet area of 30700 sq. ft. which he has leased to the Life Insurance Corporation of India. It is the case of the petitioner that he was obliged to pay the service tax by virtue of the provisions of Chapter V of Finance Act No.1994. It is his contention that he...