https://www.taxtmi.com/caselaws?id=354807 Service tax paid on railway contract services was refundable where the services were not exigible to tax and the contract price was inclusive of all taxes and duties. The tax element, if paid, was borne by the contractor and did not increase the service value. As no service tax was payable on the services provided to the railways, and the circular clarified the exemption position for such railway contract activity, the refund claim was maintainable and the amount paid was refundable. en-us Thu, 07 Sep 2017 00:00:00 +0530 Wed, 25 Apr 2018 17:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354807 Service tax paid on railway contract services was refundable where the services were not exigible to tax and the contract price was inclusive of all taxes and duties. The tax element, if paid, was borne by the contractor and did not increase the service value. As no service tax was payable on the services provided to the railways, and the circular clarified the exemption position for such railway contract activity, the refund claim was maintainable and the amount paid was refundable. Case-Laws Service Tax Thu, 07 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354807