TaxTMI 
TaxTMI 
2024 (12) TMI 949
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....MANISH MATHUR, J. 1. Heard Mr. Vipul Shukla, learned counsel for petitioners and Mr. Yogesh Chandra Bhatt, learned counsel for opposite party. 2. Petition has been filed seeking a direction to the sole opposite party to refund the sum of Service Tax to petitioners alongwith interest. 3. Learned counsel for petitioner submits that petitioners had obtained admission in the Indira Gandhi Rashtriya....
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....e order dated 02.07.2013 deciding a number of appeals in the light of aforesaid judgment rendered by the Delhi High Court. It is submitted that Appeal No. 58 of 2012 preferred by the opposite party against imposing of such Service Tax was also allowed in terms of judgment rendered by the Delhi High Court as indicated in the order dated 02.07.2013 itself. 4. It is submitted that the aforesaid judg....
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....of Service Tax to the Assistant Commissioner Raebareli dated 24.06.2014, particularly paragraph 13 thereof to submit that the claim for refund has been made by the institute but stating that the aforesaid tax has been erroneously paid out of their own pocket without burden to tax having been passed on to the students. 7. He has, however, thereafter adverted to various letters issued by the instit....