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2010 (10) TMI 137 - HC - Service TaxRight to recover service tax from the recipient of services - that unless a different intention appears from the terms of the contract, in case of the imposition or increase in the tax after the making of a contract, the party shall be entitled to be paid such tax or such increase. Although there is no explicit provision to that effect, enabling lessors such as the plaintiff, to the service tax component, this Court is of the view that there is sufficient internal indication in the Act, through Section 83 read with Section 12-A and Section 12-B suggesting that the levy is an indirect tax, which can be collected from the user (in this case, the lessee) User / recipient of services latter is liable to pay and refund the service tax liability. The plaintiff (service provider) is also entitled to the amounts claimed
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