Case Law Details
Case Name : Kalegowda Enterprises Vs Union of India (Karnataka High Court)
Appeal Number : Writ Petition No. 12322 of 2014 (GM-RES)
Date of Judgement/Order : 18/04/2023
Related Assessment Year :
Courts :
All High Courts Karnataka High Court
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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
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