The HC held that considering the declaration issued by Indian...

The HC held that considering the declaration issued by Indian Oil Corporation Limited stating they had discharged GST liability under RCM on services availed from the appellant, the appellant would be entitled to take advantage of the same. The matter was remanded back to the original authority for re-adjudication considering this subsequent development. The HC observed that while issuing show-cause notice, the Assessing Officer had relied upon an Advance Ruling Authority decision which held that the activity in question was not covered under SAC 9991 and should be taxed at 18%. The orders of the Appellate and Original Authorities were set aside, and the matter was remanded to the Assessing Officer. The petition was allowed by way of remand.