https://www.taxtmi.com/caselaws?id=174103 Where a bid was accepted before the formal contract and service tax on road maintenance was introduced only afterwards, the contractual wording requiring inclusion of taxes payable under applicable law did not shift later-imposed tax to the respondent. Acceptance of the bid was treated as the point when the contract materialised, and the surrounding correspondence and later circular did not alter that allocation. The court relied on the principle reflected in Section 64A of the Sale of Goods Act and the statutory indication that such tax incidence ordinarily falls on the service recipient unless the contract provides otherwise. The appellant was therefore liable to reimburse the service tax, and the objection to the award failed. en-us Mon, 12 Mar 2012 00:00:00 +0530 Wed, 30 Sep 2015 11:24:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174103 Where a bid was accepted before the formal contract and service tax on road maintenance was introduced only afterwards, the contractual wording requiring inclusion of taxes payable under applicable law did not shift later-imposed tax to the respondent. Acceptance of the bid was treated as the point when the contract materialised, and the surrounding correspondence and later circular did not alter that allocation. The court relied on the principle reflected in Section 64A of the Sale of Goods Act and the statutory indication that such tax incidence ordinarily falls on the service recipient unless the contract provides otherwise. The appellant was therefore liable to reimburse the service tax, and the objection to the award failed. Case-Laws Indian Laws Mon, 12 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174103