https://www.taxtmi.com/caselaws?id=183113 The court dismissed the writ petition filed by an association of thermal contractors seeking reimbursement of service tax accrued to its members. The court emphasized that the entitlement to realize service tax from customers depended on the contracts between the parties, which were not provided as evidence. It clarified that the obligation to pay service tax lies on the service itself, not the service provider, as per a Supreme Court judgment. The court highlighted the importance of contractual agreements in determining the service provider's ability to pass on the service tax cost to customers. en-us Fri, 13 May 2005 00:00:00 +0530 Mon, 30 May 2016 10:39:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183113 The court dismissed the writ petition filed by an association of thermal contractors seeking reimbursement of service tax accrued to its members. The court emphasized that the entitlement to realize service tax from customers depended on the contracts between the parties, which were not provided as evidence. It clarified that the obligation to pay service tax lies on the service itself, not the service provider, as per a Supreme Court judgment. The court highlighted the importance of contractual agreements in determining the service provider's ability to pass on the service tax cost to customers. Case-Laws Service Tax Fri, 13 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183113