https://www.taxtmi.com/caselaws?id=331207 The tribunal ruled in favor of the transport operator, holding that they were not liable to pay service tax despite a refund claim rejection. The tribunal determined that the liability to pay service tax rested on the service recipient as per the agreement and Service Tax Rules, entitling the appellant to a refund. The tribunal emphasized that the legal liability to pay service tax cannot be shifted by private contract, ensuring compliance with the principles of unjust enrichment and interpreting the Service Tax Rules to support their decision. en-us Mon, 27 Jun 2016 00:00:00 +0530 Tue, 10 Jan 2017 18:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331207 The tribunal ruled in favor of the transport operator, holding that they were not liable to pay service tax despite a refund claim rejection. The tribunal determined that the liability to pay service tax rested on the service recipient as per the agreement and Service Tax Rules, entitling the appellant to a refund. The tribunal emphasized that the legal liability to pay service tax cannot be shifted by private contract, ensuring compliance with the principles of unjust enrichment and interpreting the Service Tax Rules to support their decision. Case-Laws Service Tax Mon, 27 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331207