https://www.taxtmi.com/caselaws?id=382071 Service tax, as an indirect destination-based consumption tax, may be contractually allocated between the contractor and service recipient. The statutory presumption that tax incidence has been passed on applies to service tax through the Finance Act framework and remains rebuttable. Contractual terms must therefore be construed to determine whether the parties intended the contractor to bear the tax. Where the contract does not clearly impose that burden on the contractor, service tax is presumed to have been passed to the service recipient. The arbitral interpretation that the contractor was not contractually liable for the tax burden remained undisturbed, and the challenge failed. en-us Fri, 14 Jun 2019 00:00:00 +0530 Tue, 25 Jun 2019 08:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382071 Service tax, as an indirect destination-based consumption tax, may be contractually allocated between the contractor and service recipient. The statutory presumption that tax incidence has been passed on applies to service tax through the Finance Act framework and remains rebuttable. Contractual terms must therefore be construed to determine whether the parties intended the contractor to bear the tax. Where the contract does not clearly impose that burden on the contractor, service tax is presumed to have been passed to the service recipient. The arbitral interpretation that the contractor was not contractually liable for the tax burden remained undisturbed, and the challenge failed. Case-Laws Service Tax Fri, 14 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382071