Home Case Index All Cases Service Tax Service Tax + HC Service Tax - 2016 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (10) TMI 801 - HC - Service TaxRefund of service tax paid - subsequent exemption - recovery of tax so paid from the Municipal corporation / service recipient - As per the condition in the contract (E-tender), the amount to be offered was to include all taxes and levies. - The notification having not come to the notice of the Municipal Corporation, the bills raised by the petitioner were cleared upto November, 2012, which included the amount of service tax as well, however, from December, 2012 onwards, the amount of service tax was reduced. The grievance of the petitioner is that he is entitled to be paid that amount as well. Held that: - we do not find any merit in the claim made. Once the amount offered by the petitioner included all taxes and levies and subsequently, the levy of service tax was withdrawn by the Government, that amount being one of the component in the price offered by the petitioner, he is not entitled to claim that from the Municipal Corporation, as that amount was to be received and paid to the department concerned. In case, the amount on account of tax is directed to be paid to the petitioner, he is not required to deposit the same with the department and will be unjustly enriched - appeal dismissed - decided against appellant.
|