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2022 (11) TMI 1216 - HC - GSTSeeking reimbursement of GST from the service recipient - GTA service or Support Services relating to mining - taxable @12% or 18% - BPCL have been made for reimbursement of amount of GST in the said work order only to the extent of 12% - to be classified under Chapter Heading No. 9965 of Tariff Rules or under Chapter Heading No. 9986 of Tariff Rules? - HELD THAT:- After going through the documents annexed with the respective affidavits and the averments made therein and also the alternative argument of learned counsel for the respective petitioners, at this stage any determination on the issue of leviablity of tax; whether @ of 12% or whether @ 18 % will certainly hamper the entire investigation as well as the same is not warranted also, inasmuch as, one service which is leviable to 12% comes under Chapter Heading No. 9965 of the Tariff Rules and one service which is leviable @ 18% comes under Chapter Heading No. 9986 of the Tariff Rules. Thus, we are not inclined to interfere in declaring the services of the petitioners in either of the heading at this stage. However from record, it appears that as per the work orders issued to the respective petitioners the tax which are given by the petitioners are to be reimbursed by the Coal-Company; as such, if in future the revenue holds that the tax for the work done by the respective petitioners comes under Chapter Heading No. 9986 of “Tariff Rule” being ‘Support Services to Mining’ which is leviable to tax @ 18%, then the petitioners would be entitled to raise their claim for the differential tax from the Respondent-Coal Companies. Application disposed off.
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