2017 (8) TMI 1277 - SCH - Service Tax

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 decision in the case of Malwa Engineering Works Versus The Union of India And Others 2016 (10) TMI 801 - PUNJAB & HARYANA HIGH COURT contested where it was held that Once the amount offered by the petitioner included all taxes and levies and subsequently the levy of service tax was withdrawn by the Government that amount being one of the component in the price offered by the petitioner he is not entitled to claim that from the Municipal Corporation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 - Held that - the decision in the above case upheld - SLP dismissed.

Summary

The Supreme Court dismissed the Special Leave Petition as no valid grounds for interference were found. The petitioner was granted exemption from filing a certified copy of the impugned judgment.