2018 (3) TMI 712

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....nt. Heard both. By consent, the writ petition itself is taken up for final disposal. 2. The petitioner has filed this writ petition challenging the order passed by the second respondent rejecting the petitioner's request for reimbursement of the service tax paid by them to the third respondent. 3. The petitioner is a company owned company operated petroleum retail outlet after having been appointed on 26.5.2006 by the second respondent as a maintenance and handling contractor to operate the outlet. The case of the petitioner is that so far as service tax is concerned, the Indian Oil Corporation issued a circular dated 20.4.2016 with regard to applicability of service tax to the service provider for operation of the permanent company o....

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....r COCO operation except reimbursements to the Service Provider in the capacity of pure agent where contractual obligation/bills are in the name of IOC. In view of the above, it is clarified that applicable Service Tax charged by the COCO operator/Service Provider be reimbursed by IOC at actual against Service Tax invoice. IOC to ensure availment of input service tax credit for Service Tax reimbursed to the Service Provider, wherever eligible, against Service Tax invoice.' 4. The petitioners' case is that in terms of the above circular, the applicable service tax charged by the COCO-Operator/Service Provider will be reimbursed by the Indian Oil Corporation at actual against Service Tax Invoice. Therefore, it is submitted that t....