Service provider and liable

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

07 January 2012 1. A Multiplex Cinema is rented out to some other person and rent is recieved from him.

2. Now who shall be liable to pay service tax to the Govt. ?

3. The tenant wants the landlord to pay the service tax. Is this correct?

4. Please guide me with any related case law or section.

Yogesh Agarwal

Yogesh Agarwal (Expert)
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09 January 2012 Answer to the question

1. Service tax is paid to the govt by service provider, and he will collect the same from the receiver of service..

2. The tenant is liable to pay the service tax levied on the invoice by the landlord to the landlord.