TMI Blog2017 (11) TMI 1630X X X X Extracts X X X X X X X X Extracts X X X X ..... ent and after payment, produce the invoice to the 2nd respondent for reimbursement, which shall be considered by the 2nd respondent strictly in accordance with Policy Circular No.240-04/2016 dated 20.04.2016 - petition allowed in part. - W.P. Nos.25403 & 25404 of 2017 and W.M.P.Nos.26849 & 26850 of 2017 - - - Dated:- 15-11-2017 - THE HONOURABLE Mr. JUSTICE T.S.SIVAGNANAM For the Petitioner : Mr. S. Doraisamy For the Respondent : Mr. R. Ravi , Mr. V. Sudareswaran COMMON O R D E R Heard Mr.S.Doraisamy, learned counsel for the petitioners; Mr.R.Ravi, learned Standing Counsel for respondents 1 2 and Mr.V.Sundareswaran, learned Standing counsel for the 3rd Respondent. By consent on either side, these writ petitions are ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ows: 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 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 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 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 1 2 submits that such reimbursement claim will be considered in accordance with the Policy Circular subject to eligibility as the type of Contractual Obligation entered into between the parties will govern their status. 8. In the light of the above discussion and the concession made before this Court, these Writ Petitions are partly allowed and the impugned communications dated 12.10.2016 26.10.2016 are set aside with a direction to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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