https://www.taxtmi.com/caselaws?id=174698 The court held that the service provider cannot claim reimbursement of service tax from the consumer as the contractor agreed to bear the service tax liability by quoting a rate inclusive of tax. The interpretation of Clause 10.2 of the NIT supported this finding, stating the contractor's responsibility for tax liabilities. The court upheld the validity of Clause 10.2 under the Finance Act and Indian Contract Act, emphasizing the contractor's obligation to pay service tax even if not collected from the consumer. Contract extension did not alter this obligation, leading to the dismissal of the contractor's claim for tax refund. en-us Mon, 13 May 2013 00:00:00 +0530 Sat, 23 Jul 2016 23:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174698 The court held that the service provider cannot claim reimbursement of service tax from the consumer as the contractor agreed to bear the service tax liability by quoting a rate inclusive of tax. The interpretation of Clause 10.2 of the NIT supported this finding, stating the contractor's responsibility for tax liabilities. The court upheld the validity of Clause 10.2 under the Finance Act and Indian Contract Act, emphasizing the contractor's obligation to pay service tax even if not collected from the consumer. Contract extension did not alter this obligation, leading to the dismissal of the contractor's claim for tax refund. Case-Laws Service Tax Mon, 13 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174698