TMI Blog2016 (10) TMI 801X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Once the amount offered by the petitioner included all taxes and levies and subsequently, the levy of service tax was withdrawn by the Government, that amount being one of the component in the price offered by the petitioner, he is not entitled to claim that from the Municipal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. - CWP No. 2032 of 2016 (O&M) - - - Dated:- 19-9-2016 - Rajesh Bindal And Darshan Singh, JJ. Mr. Vikram B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the petitioner, was being paid and as a consequence, the same was being deposited by the petitioner with the department. From December, 2012 onwards, finding that service tax is not leviable on the kind of service provided by the petitioner, the Municipal Corporation, while making payment to the petitioner, reduced that amount. The grievance of the petitioner is that he is required to be paid the entire amount without deducting any amount on account of service tax stating that in case any tax would have been levied subsequently, the liability was on the petitioner, hence he deserves to be benefited in case the service has been exempted from leviability of service tax subsequently. On the other hand, learned counsel for the Municipal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion, 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. However, 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 Once the amount offered by the petitioner included all taxes and levies and subsequently, the levy of service tax was withdrawn by the Government, that amount being one of the component in the price offered by the petitioner, he is not entitled to claim that from the Municipal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 direc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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