Court Denies Refund Claim for Service Tax; Amount Included in Offered Price, Not Refundable Post-Levy Withdrawal.

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....Refund of service tax paid - Once the amount offered by the petitioner included all taxes and levies and subsequently, the levy of service tax was withdrawn by the Government, that amount being one of the component in the price offered by the petitioner, he is not entitled to claim that from the Municipal Corporation, as that amount was to be received and paid to the department concerned - HC....