https://www.taxtmi.com/caselaws?id=333781 A contractor who quoted a tender price inclusive of all taxes and levies could not recover the service tax component from the Municipal Corporation after a later exemption removed the tax liability. The court noted that service tax was leviable when the tender was submitted and accepted, so the contractor had already factored that liability into its price. Once the service became exempt, the amount could no longer be retained as tax, and payment of that component would have given the contractor an unintended benefit. The claim therefore failed, and the petition was dismissed. en-us Mon, 19 Sep 2016 00:00:00 +0530 Wed, 12 Apr 2017 11:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333781 A contractor who quoted a tender price inclusive of all taxes and levies could not recover the service tax component from the Municipal Corporation after a later exemption removed the tax liability. The court noted that service tax was leviable when the tender was submitted and accepted, so the contractor had already factored that liability into its price. Once the service became exempt, the amount could no longer be retained as tax, and payment of that component would have given the contractor an unintended benefit. The claim therefore failed, and the petition was dismissed. Case-Laws Service Tax Mon, 19 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333781