Supreme Court · 2017 INSC 1084 · Decided 7 November 2017
Union of Jndia & ORS. v. Bengal Shrachi Housing Development Limited &ANR.
- Court
- Supreme Court of India
- Citation
- 2017 INSC 1084 · [2017] 14 S.C.R. 347
- Case number
- CIVIL APPEAL No. 9952/2017
- Decided
- 7 November 2017
- Bench
- R.F. NARIMAN, SANJAY KISHAN KAUL (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Constitution Article 136
Headnote
Tax/Taxation: A B Service Tax - Liability of - Appellant-Union of India (lessee) C and the Respondent (lessor) entered into a lease deed for a period of three years - Disputes and differences arose between the parties as to who was liable to pay service tax.for 6 of the lease deed - Letter written by Appellant-Union of India (lessee) to the respondent in which appellant expressly stated that it was liable to pay service charges - High Court held that the lessee D should be made to pay service tax - Held: u/r. 2(1)(d) of the Service Tax Rules, the person
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