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TMI Blog2018 (3) TMI 712X X X X Extracts X X X X X X X X Extracts X X X X ..... e directed to consider the petitioner's request for reimbursement of service tax paid by them strictly in accordance with the policy circular dated 20.4.2016, within a period of three weeks from the date of receipt of a copy of this order - petition allowed. - Writ Petition No.31556 of 2017 - - - Dated:- 6-12-2017 - MR. T. S. SIVAGNANAM, J. For The Petitioner : Mr.S.Doraisamy For The Respondents : Mr.R.Ravi And Mr.A.P.Srinivas, SPC ORDER Mr.R.Ravi, learned Standing Counsel accepts notice for respondents 1 and 2. Mr.A.P.Srinivas, learned Senior Panel Counsel accepts notice for the third respondent. Heard both. By consent, the writ petition itself is taken up for final disposal. 2. The petitioner has filed this wri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h W.P.No. 25404 of 2017, an identical issue was raised and an order passed by the Indian Oil Corporation was challenged. The said writ petitions were disposed of by issuing the following directions : 3. The petitioners have challenged the said communications in these writ petitions on the primary ground that it violates the Policy Circular No.240-04/2016 dated 20.04.2016. The said Circular reads as follows: 'Sub: Service Provider for operation of Permanent COCOs -Applicability of Service Tax. As per prevailing Service Tax Law, Service tax would be applicable on all payments/ reimbursements to the Service provider for COCO operation except reimbursements to the Service Provider in the capacity of pure agent where contr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rd respondent as even in terms of the Policy Circular. It is only a case of reimbursement in accordance with the Policy Circular and the question of payment of service tax by the Indian Oil Corporation directly to the 3rd respondent does not arise. 6. The learned counsel for the petitioner would submit that though the petitioners have sought for a prayer to direct the Indian Oil Corporation to directly remit the service tax to the 3rd respondent, the petitioners are ready and willing to pay the service tax demanded and submit their reimbursement claim to the 2nd respondent, which may be directed to be considered in accordance with the Policy Circular dated 20.04.2016. 7. The learned standing counsel appearing for the respondents ..... X X X X Extracts X X X X X X X X Extracts X X X X
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