https://www.taxtmi.com/article/detailed?id=275 Whether a claimed service-tax refund should be credited to the Consumer Welfare Fund when the taxpayer paid tax but contracted at a price "inclusive of all taxes." The tribunal presumed that an inclusive price likely absorbed the tax element and placed on the assessee the burden of proving non-recovery from the client. A Chartered Accountant's certificate that invoices did not show tax separately was held insufficient; specific contractual clauses or documentary evidence are required to rebut the presumption and avoid crediting the refund to the fund. en-us Sun, 25 Jan 2009 00:00:00 +0530 Thu, 10 Dec 2009 21:34:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=275 Whether a claimed service-tax refund should be credited to the Consumer Welfare Fund when the taxpayer paid tax but contracted at a price "inclusive of all taxes." The tribunal presumed that an inclusive price likely absorbed the tax element and placed on the assessee the burden of proving non-recovery from the client. A Chartered Accountant's certificate that invoices did not show tax separately was held insufficient; specific contractual clauses or documentary evidence are required to rebut the presumption and avoid crediting the refund to the fund. Articles Central Excise Sun, 25 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=275