https://www.taxtmi.com/caselaws?id=461745 Article 265 was applied to restate that tax may be levied or collected only under authority of law. The contractual terms between the parties governed adjustment of service tax, requiring reimbursement if the tax rate increased and refund if it decreased, with the relevant benchmark being the rate prevailing on the last due date for receipt of tenders. The petitioners failed to show that the prevailing rate supported their claim, so the contract-controlled tax adjustment and no relief was available on the reimbursement or refund claim. en-us Fri, 03 Nov 2023 00:00:00 +0530 Thu, 24 Apr 2025 18:58:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461745 Article 265 was applied to restate that tax may be levied or collected only under authority of law. The contractual terms between the parties governed adjustment of service tax, requiring reimbursement if the tax rate increased and refund if it decreased, with the relevant benchmark being the rate prevailing on the last due date for receipt of tenders. The petitioners failed to show that the prevailing rate supported their claim, so the contract-controlled tax adjustment and no relief was available on the reimbursement or refund claim. Case-Laws GST Fri, 03 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461745