SANJEEV GUPTA AND ORS. Vs. ANDHRA BANK

JUDGEMENT

(1.) THE Appellants have challenged the judgment dated 22nd April, 2010 whereby the suit for recovery was dismissed by the learned Trial Court with cost of Rs.50,000/ -.

(2.) THE Appellants are the landlord and the Respondent is the tenant in respect of the properties bearing No. M -35, M -84 and M -86, Connaught Circus, New Delhi. The Appellants have paid the Service Tax and are claiming the same from the Respondent on the ground that under para 7, the Respondent is liable to pay the property tax.

(3.) THE contention of learned Counsel for the Appellant is misconceived in as much as the property tax cannot be interpreted to include the Service Tax. In that view of the matter, the Appellant has no right to recover the Service Tax from the Respondent.