Punjab National Bank v. Kapil Gupta

$~7 * IN THE HIGH COURT OF DELHI AT NEW DELHI + FAO(OS) 345/2015 PUNJAB NATIONAL BANK ..... Appellant Represented by:

Mr.Bindu Das, Adv.

versus KAPIL GUPTA ..... Respondent Represented by:

Mr.Harish Malhotra, Sr.Adv.

instructed by Mr.Rajender Agarwal, Adv.

CORAM:

HON'BLE MR. JUSTICE PRADEEP NANDRAJOG HON'BLE MS. JUSTICE MUKTA GUPTA

O R D E R

% 27.01.2016 1.

The issue which arises for consideration in the instant appeal is squarely covered against the appellant as per the decision reported as 225 (2015) DLT 377 Satya Developers Pvt.Ltd. vs. Pearey Lal Bhawan Association. The view taken is that concerning commercial properties if there is no agreement that service tax shall be paid by the lessor, the service tax charged can be passed on to the lessee.

2.

The appeal is accordingly dismissed.

3.

No cost.

CM 11599/2015 (stay) Dismissed.

PRADEEP NANDRAJOG, J.

MUKTA GUPTA, J.

JANUARY 27, 2016 /'ga'