Landlord & Tenant—Service Tax—Liability to Pay—Person primarily liable to pay service tax is the service provider i.e. the lessor (landlord).
(2017) AIR(SCW) 5228 : (2017) AIR(SC) 5228 : (2017) 64 GST 417 : (2017) 6 GSTL 356 : (2017) 4 HLT 257 : (2018) 1 JCR 152 : (2017) 11…