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2016 (10) TMI 801 - PUNJAB & HARYANA HIGH COURT

2016 (10) TMI 801 - PUNJAB & HARYANA HIGH COURT - 2017 (49) S.T.R. 15 (P&H) - Refund 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 servi .....

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at 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 Bali, Advocate for the petitioner Mr. Ashish Rawal, Advocate Mr. Tajender K. .....

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ed on 10.5.2012 and the work was allotted to the petitioner on 31.5.2012. As per the condition in the contract, the amount to be offered was to include all taxes and levies. As service tax was leviable under the provisions of the Finance Act, 1994, as amended upto date, at the time of acceptance of tender, the component was included in the amount offered by the petitioner. Monthly instalments were being paid to the petitioner against the bills raised upto November, 2012. The service tax componen .....

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itioner 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 .....

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not be paid that amount as the same was being paid for further deposit with the service tax department. The petitioner cannot be permitted to be unjustly enriched at the cost of the State. Even for the period from July, 2012 till November, 2012, the amount was paid by mistake as the notification granting exemption did not come to the notice of the Municipal Corporation. The action shall be taken for recovery of that amount from the petitioner. Heard learned counsel for the parties and perused th .....

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