Mohan Clothing Company Pvt. Ltd. vs Union of India

B.S. Patil, J.—It is submitted at the bar that in the similar circumstances where the lessee had challenged the imposition of service tax for the services rendered by the owner of the premises of the tenants, this Court in W.P. No. 30334/2010 and connected matters disposed of on 14-3-2011 [2011 (22) S.T.R. 262 (Kar.)] has held that the tenant in occupation of the premises which is let out by the landlord would only be subject to the conditions imposed in the contract and as the tenant was not a service provider, he has no locus standi to challenge the imposition of service tax on the landlord. A copy of the judgment referred above is made available at the time of hearing. This Court in the aforementioned judgment has held that as the tenant does not fall within the definition of the term service provider, he cannot maintain the writ petition to challenge the imposition of service tax.

In the light of the above judgment, it has to be held that the petitioner cannot maintain these writ petitions as, admittedly, they are the tenants and do not fall within the definition of service provider. Accordingly, these writ petitions are dismissed.