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TMI Blog2023 (11) TMI 1372X X X X Extracts X X X X X X X X Extracts X X X X ..... JUDGE For the Appellant : Mr. Arun Dev Singh Advocate For the Respondent : Mr. Vishal Sharma DSGI ORDER The issue raised in these petitions has already been considered and decided vide our judgment of even date, the operative portion whereof reads thus: "20 It is trite law that in view of the provisions of Article 265 of the Constitution of India, no tax can be levied or collected except b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny manner of doubt that any decrease in the percentage rate of service tax on the contract value in question with reference to the prevailing rate on the last due date for receipt of tenders is required to be refunded by the petitioner to the respondents and in case there is increase in the percentage rate of such tax, it is the obligation of the respondents to reimburse the differential amount to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to this date the respondents were to determine increase or decrease in percentage rates of taxes directly related to contract value. The consequences of increase and decrease were clearly stipulated in special condition No. 49 of the contract agreement. 23 Viewed from any angle, we find no merit in this petition and the same is, accordingly, dismissed". The cases of the petitioners in these pet ..... X X X X Extracts X X X X X X X X Extracts X X X X
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