9911796707
TMI Blog2019 (2) TMI 1181X X X X Extracts X X X X X X X X Extracts X X X X ..... TMI - Reimbursement/refund the service tax paid by the petitioner - N/N. 25 of 2012 dated 20.06.2012 - Held that:- Since no counter affidavit is filed to support the submission by ‘the Corporation’ and a representation in this regard is on record at Annexure-5 dated 12.10.2017 whereunder the petitioner placing reliance on Clause 35 of the general conditions of contract has sought for reimbursemen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h Kumar, learned counsel appearing for the Bihar State Educational Infrastructure Development Corporation Ltd. (hereinafter referred to as the Corporation ) and its authorities. The writ petition was filed for issuance of a writ/order/direction in the nature of mandamus directing the respondents to reimburse/refund the service tax paid by the petitioner in view of the exemption granted by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , in particular reference to Clause 12A submitted that the exemption claimed by the petitioner is extendable only to such of the contract which was entered into between the parties prior to 01.03.2015 and since the contract between the parties in the present case is after the cut of date, the petitioner was not entitled to the exemption so prayed. It is submitted that indisputably the contract ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Corporation yet opposing the relief has submitted that in terms of the contract, the agreed rates were inclusive of taxes and levies and it is only where such taxes/levy got enhanced under any statute during the period of contract that such differential amount of tax/levy, on account of enhancement, if paid by the contractor was refundable by employer. According to Mr. Girijesh Kumar, even Claus ..... X X X X Extracts X X X X X X X X Extracts X X X X
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