Since disputes and differences arose between the parties as to who was liable to pay service tax for the aforesaid companymercial premises, a writ petition was filed by the Respondents herein before the Calcutta High Court, in which it was prayed that a Writ of Mandamus be issued companymanding the Appellants to make payment of service tax for the aforesaid premises.
A judgment of the Allahabad High Court dated 16.01.2013 in M s Bhagwati Security Services Regd.
Rates and taxes primarily leviable upon the occupier shall be paid by the Government.
The Division Bench, in the impugned judgment dated 9.9.2014, referred to various provisions of the Finance Act, 1994 and adopted the same reasoning as that of the learned single Judge and, therefore, held that Clause 6, if properly companystrued, would yield the same result as was found by the learned single Judge and, therefore, dismissed the appeal.
An appeal to the Division Bench yielded the same result.
v. Union of India, to the same effect was also followed by the learned single Judge.
