Hon’ble Allahabad High Court in the case of M/s Bhagwati Security Services (Regd.) Versus Union of India [2013 (11) TMI 649] on the following issue:
Issue:
Whether the service provider can get the reimbursement of service tax already paid by him, from the service recipient?
Facts of the case:
M/S. Bhagwati Security Services (Regd.), the Petitioner (“the Assessee” or “the Company”) was providing security services under the service Agreement (“the Agreement”) to BSNL. The Company deposited service tax to the Department on the basis of demand raised by the authorities. Thereafter, the Company
applied for reimbursement of service tax from BSNL, which was denied on
the ground that the same was not provided in the Agreement. The Company filed petition in the High Court.
Held:
The Hon’ble High Court after going
through the Agreement and other legal provisions of the Finance Act and
rules thereof held that:
In exercise of the powers conferred by Section
14 of the Customs Act, 1962 (52 of 1962), and in super session of the
notification of the Government of India in the Ministry of Finance (Department
of Revenue) No.13/2014-CUSTOMS (N.T.), dated the 20th February, 2014
vide number S.O.496 (E), dated the 20th February, 2014,
The CBDT
has decided, as a one-time exception, to ex-post facto extend the due
date of filing of TDS/TCS statements for FY 2012-13 (2nd to 4th Quarter)
and FY 2013-14 (1st to 3rd Quarter) to 31.03.2014 in the case of Government deductors.
Form T-2 has been notified by the Commissioner, Trade & Taxes of Delhi VAT, requiring the dealers to furnish details of invoices and goods receipt note in respect of goods purchased or received as stock transfer from outside Delhi, and made applicable from 15th march 2014.
A compilation of various questions & issues have been summarized below to understand the applicability thereof