Court Directs Petitioners to Apply for Service Tax Refund; Tax Authorities Agree to Process as per Legal Norms.

The court disposed of the petition concerning excess service tax payments without costs, directing the petitioners to apply for a refund. The tax authorities, including the Union of India, agreed to process the refund application per legal requirements. The court did not address the disputed date of representation or express opinions on other issues raised in the writ petition. Respondent no. 5, Oil and Natural Gas Corporation Limited, acknowledged paying part of the service tax and did not seek a refund. The petitioners agreed to submit a refund application incorporating all necessary details.

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Issues involved:
1. Excess service tax payment by petitioners
2. Refund of excess service tax
3. Disputed representation date

Analysis:
1. The petitioners claimed they had paid excess service tax and sought a refund. Respondent nos. 1 to 4, including Union of India and tax authorities, stated the petitioners could apply for a refund by submitting an application.
2. Respondent no. 5, Oil and Natural Gas Corporation Limited, acknowledged paying 50% of the service tax on reverse charge and did not seek a refund for the tax paid under this category. The petitioners agreed to file a refund application based on the statements made by all parties involved.
3. The petitioners mentioned submitting a representation dated 16th June, 2015, but respondent nos. 1 to 4 disputed receiving it. The court decided not to make a finding on this issue, as the petitioners could include all relevant details from the representation in their refund application.
4. The court clarified that it did not express any opinion on other aspects raised in the writ petition or make any observations on merits. The petition was disposed of without any costs, with the direction that the refund application would be processed by the tax authorities in accordance with the law.

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