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2021 (3) TMI 1299 - HC - Service TaxReimbursement of service tax payable under the handling contract entered into between the parties - Cargo handling service - stand taken by the Petitioner was that in terms of the contract dated 15th February 2005, the liability to pay service tax was not of the Petitioner - HELD THAT:- It is the Petitioner as a service provider, which will have to bear the tax liability arising from the services provided under the contract. The amenability of the service provided by the Petitioner to service tax was not as a result of any change in the law after the date of entering into the contract but much prior thereto. Having entered into the contract with open eyes, the Petitioner should be understood as having undertaken to bear the liability of all taxes statutorily mandated arising from the performance of the service. The service tax being one such indirect tax levyable in terms of the Finance Act, 1996 with effect from 16th August 2002, the question of the Petitioner, in terms of the contract not being liable to bear the burden of service tax, did not arise. The petition is dismissed.
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