BHAGWATI SECURITY SERVICES Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard learned counsel for the petitioner and the learned counsel appearing on behalf of the respondent No. 2, and seen the record. There is an agreement between the petitioner and the respondent no. 2 i.e. B.S.N.L., under which the petitioner was required to provide security services to the respondent no. 2. under agreement between the two parties. The agreement contained the terms of payment.

(2.) Subsequently service tax was demanded from the petitioner which has been deposited by the petitioner. The petitioner applied before the respondent no. 2 for reimbursement of the service tax, which request has been denied by the respondent no. 2 by the impugned order.

(3.) Only reason given for denying the reimbursement of the service tax is that the same was not contemplated in the service agreement.