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2014 (7) TMI 584 - HC - Service TaxMaintainability of writ petition - Writ filed by tenant for services provided by landlord - Held that:- Following decision of DEVYANI INTERNATIONAL Versus UNION OF INDIA & OTHERS [2011 (3) TMI 7 - KARNATAKA HIGH COURT] - 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 - Therefore, petitioner cannot maintain these writ petitions as, admittedly, they are the tenants and do not fall within the definition of service provider - Decided against petitioner.
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