Mukta Gupta, J.

1. Pearey Lal Bhawan Association (in short “PLBA”) filed two suits being CS(OS) Nos. 1016/2008 and 1018/2008 against Satya Developers Pvt. Ltd. (in short “Satya”) whereas M/s Meattles Private Limited (in short “Meattles”) filed CS(OS) No. 512/2012 against M/s HDFC Bank Ltd. (in short “HDFC Bank”) seeking declaration and injunction qua the service tax paid in respect of rented premises.

2. The plaintiffs in the suit sought a declaration holding the defendants to be liable to pay the service tax leviable on the rent and the maintenance charges payable under the lease deed executed inter se the parties, recovery of amount and mandatory injunction requiring the defendants to pay to the plaintiff service tax of the amount on the lease rentals payable in future. Thus the three appeals are being disposed off by a common judgment as they involve common question of law.

3. In CS (OS) Nos.1018/2008 and 1016/2008 Plaintiff PLBA claimed that it was a registered society and being the owner of the building Pearey Lal Bhawan located at 2, Bahadur Shah Zafar Marg, New Delhi-110002 had entered into a registered lease deed dated October 09, 2006 with the Defendant Satya Develope