https://www.taxtmi.com/caselaws?id=798389 Indirect-tax refund requires the claimant to establish independently that the tax incidence was not passed to the service recipient. A non-levy or non-recovery notification concerning electricity transmission and distribution services protects against recovery of tax not levied, but does not itself create an unconditional right to recover tax already collected and deposited. A non-taxability clarification likewise does not remove refund requirements. Where contractual consideration is inclusive of Service Tax, the statutory presumption of passing on applies unless rebutted by primary records, such as invoices, ledgers, credit notes, reduced consideration, or proof of repayment to the recipient. en-us Thu, 03 Sep 2026 00:00:00 +0530 Mon, 07 Sep 2026 08:48:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798389 Indirect-tax refund requires the claimant to establish independently that the tax incidence was not passed to the service recipient. A non-levy or non-recovery notification concerning electricity transmission and distribution services protects against recovery of tax not levied, but does not itself create an unconditional right to recover tax already collected and deposited. A non-taxability clarification likewise does not remove refund requirements. Where contractual consideration is inclusive of Service Tax, the statutory presumption of passing on applies unless rebutted by primary records, such as invoices, ledgers, credit notes, reduced consideration, or proof of repayment to the recipient. Case-Laws Service Tax Thu, 03 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798389