https://www.taxtmi.com/caselaws?id=259086 Service tax under the Finance Act, 1994 was payable by the service provider, who was responsible for registration, returns and payment, and the statute created no right of reimbursement from the service recipient. Section 64A of the Sale of Goods Act, 1930 did not apply because it governs goods, not services. The tender terms required quoted rates to be inclusive of all direct and indirect ingredients, so any later increase or introduction of tax fell on the contractor under the contract. The claim for reimbursement was therefore rejected. en-us Wed, 18 Feb 2015 00:00:00 +0530 Tue, 13 Oct 2015 15:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259086 Service tax under the Finance Act, 1994 was payable by the service provider, who was responsible for registration, returns and payment, and the statute created no right of reimbursement from the service recipient. Section 64A of the Sale of Goods Act, 1930 did not apply because it governs goods, not services. The tender terms required quoted rates to be inclusive of all direct and indirect ingredients, so any later increase or introduction of tax fell on the contractor under the contract. The claim for reimbursement was therefore rejected. Case-Laws Service Tax Wed, 18 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259086