Kya Ho Raha hai Bharat Nirman?

I come across a Refund Claim of a Rent a cab operator. The matter is that a Travelling Agency has provided a Rent -a –cab Service to a Company. As per Reverse Tax mechanism introduced vide Notification 15/2012 dtd 17.3.2012, if the Service Receiver is a Company, then such Company  has to pay 100% Service Tax and the Service Provider is not required to pay any Tax.

By mistake, in the instant case, the Service Receiver Travelling Agency has also paid Service Tax and they want refund of the Service tax paid by them which is excess. As usual, a professional Chartered Accountant came to the office and presented his matter in a very informal, friendly way and with a broad smile in his face.

I questioned to myself, when a Party has paid Service Tax by mistake, he is certainly entitled for the Refund. It should be automatically, promptly and without any harassment. The young Professional deputed by his Owner  posses a perfect knowledge about the law & procedure in the instant case but is still apprehensive about the decision of the Govt Authority and the time that will be required for the disposal of the matter taking into account the lethargy, negligence, whims & fancies, ego, Revenue bias and in some cases lack of knowledge of the Govt officer.

 I looked into the photo of the Govt Calender “Bharat Nirman” hung in the wall of my Hall. It is 1 O’ clock in the night. All the gentle men, normal men & complete men has gone to their bed. Then again, I looked into the photo of the all time Great “Swami Vivekandji” the wall paper pasted in the Desk Top of my Computer.

I murmured to myself- “Ho raha rai Bharat ka Nirman”.

In the dead night I again murmured “Kya ho raha hai Bharat Ka Niraman?”

Answer could not come automatically, easily & effortlessly from my heart.