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IN THE HIGH COURT OF JUDICATURE AT MADRAS
G.Jayachandran
T.Vijaya Kumar, S/o T.Narayana Rao – Appellant
Versus
Sree Vijaya Timbers Corporation – Respondent
JUDGMENT :
G.Jayachandran, J.
The Appellant and the Respondents are landlord and tenants.
2. O.S.No.5568 of 2017 filed by the landlord for recovery of the service tax with interest paid by the plaintiff/landlord for renting his premises to the defendants/tenants. Relying on the Hon'ble Supreme Court Judgment rendered in Union of India –vs- Bengal Sharchi Housing Dev Ltd. Reported in [( 2018 (1) SCC 311 )], the Trial Court dismissed the suit holding that, the plaintiff/landlord, who is the service provider, cannot get reimbursement of the tax paid from the service receiver, in the absence of specific agreement to that effect.
3. Aggrieved by the dismissal of the suit, the present appeal suit is filed by the plaintiff/landlord on the following grounds:
In the proceeding initiated for fixation of fair rent, the Hon’ble High Court fixed Rs.2,00,000/- as rent per month to be paid on or before 5th of every English calendar month. The respondents were depositing Rs.1,80,000/- p.m. after deducting Rs.20,000/- towards TDS. They were not paying the service charges as per the terms of the agreement entered 22.05.2003 but not renewed, after the expiry of the lease period of 5 years due to pending l
Service tax liability for rent of commercial property lies with the landlord as the service provider, unless explicitly transferred to the tenant by agreement.
Rejection of plaint – Civil suit cannot be maintained by overriding statutory embargo.
Point of Law : Provisions concerning service tax are relevant only as between the Appellant as an Assessee under the statute and the tax authorities. This statutory provision can be of no relevance t....
Municipal tax is distinct from rent in tenancy agreements unless explicitly included; failure to pay municipal tax does not constitute default in rent payments if rent obligations are met.
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