2023 (11) TMI 1372

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....JUDGE For the Appellant : Mr. Arun Dev Singh Advocate For the Respondent : Mr. Vishal Sharma DSGI ORDER The issue raised in these petitions has already been considered and decided vide our judgment of even date, the operative portion whereof reads thus: "20 It is trite law that in view of the provisions of Article 265 of the Constitution of India, no tax can be levied or collected except by....

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....y manner of doubt that any decrease in the percentage rate of service tax on the contract value in question with reference to the prevailing rate on the last due date for receipt of tenders is required to be refunded by the petitioner to the respondents and in case there is increase in the percentage rate of such tax, it is the obligation of the respondents to reimburse the differential amount to ....