TMI Blog2013 (11) TMI 649X X X X Extracts X X X X X X X X Extracts X X X X ..... statutory liability. It is a tax which is required to be collected by the service provider from the person to whom service is provided, and thereafter to be deposited with Government treasury within the prescribed time - Thus essentially the statute is being imposing the tax upon the person to whom service is being provided, and the service provider is merely a collecting agency - BSNL (i.e servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 3. Subsequently service tax was demanded from the petitioner which has been deposited by the petitioner. The petitioner applied before the respondent no. 2 for reimbursement of the service tax, which request has been denied by the respondent no. 2 by the impugned order. 4. Only reason given for denying the reimbursement of the service tax is that the same was not contemplated in the service ..... X X X X Extracts X X X X X X X X Extracts X X X X
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