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2022 (10) TMI 629 - HC - Service TaxReimbursement of amount of Service Tax - maintenance of street lights - if petitioners were required to pay service tax, then whether the same, if at all, could be recovered from respondent no.1 i.e., Municipal Corporation of Delhi (MCD) or not? - HELD THAT:- It is quite evident that as far as the Service Tax Department is concerned, during the relevant period, the service provided by the petitioners was not exempted from service tax - service tax was leviable on maintenance of street lights, contrary to the stand taken by respondent no.1/MCD. The petitioners have paid service tax, during the relevant period. The logical sequitur would be that the petitioners would have to be reimbursed the service tax that they have paid, since the recipient would have to bear the ultimate burden of the payments in that behalf. During the relevant period, there was no exemption operating qua the payment of service tax on the maintenance of street lights - Petition disposed off.
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