https://www.taxtmi.com/caselaws?id=299882 A cargo handling contract required the contractor to comply with applicable laws and bear liabilities arising from performance of the service. Because service tax was already applicable before the agreement was executed, the service provider entered the contract with knowledge of the prevailing tax regime and assumed that contractual risk. The tax burden was therefore part of the contractor's obligations under the agreement, and there was no basis to transfer the entire liability to the other party. The petitioner was not entitled to reimbursement of the service tax claimed. en-us Wed, 17 Mar 2021 00:00:00 +0530 Mon, 03 Jan 2022 08:25:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=299882 A cargo handling contract required the contractor to comply with applicable laws and bear liabilities arising from performance of the service. Because service tax was already applicable before the agreement was executed, the service provider entered the contract with knowledge of the prevailing tax regime and assumed that contractual risk. The tax burden was therefore part of the contractor's obligations under the agreement, and there was no basis to transfer the entire liability to the other party. The petitioner was not entitled to reimbursement of the service tax claimed. Case-Laws Service Tax Wed, 17 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=299882