TMI Blog2022 (11) TMI 1216X X X X Extracts X X X X X X X X Extracts X X X X ..... HAND HIGH COURT - TMI - Seeking 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... posed of by this common order. 3. The petitioners in both these writ applications have prayed for a direction to refund the involuntarily deposited amount of Rs. 60 lac in W.P.(T) No. 1539 of 2021 and Rs. 47,64,900/- in W.P.(T) No. 14 of 2021 without there being any demand and/or adjudication proceeding. Both the petitioners have further prayed for a declaration, that the works executed by the respective petitioners pursuant to the work orders given by the Coal Companies should be classified under Chapter Heading No. 9965 of Tariff Rules i.e., Goods Transport Agency Services , leviable to tax @ 12%; as against its classification under Chapter Heading No. 9986, being Support Services to Mining which is leviable to tax @ 18%. In W ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st purportedly under Section 73 (5) of the Act, vide GST DRC-03. Similarly, a search was also carried out at the business premises of the petitioner [W.P.(T) No. 14 of 2021] and during course of search the petitioner as alleged was forced to deposit Rs. 47,64,900/- involuntarily under Section 73 (5) of the CGST Act, 2017. 7. The main grievance of the petitioner in both the cases is that the respondent- BCCL issued from time to time work orders for execution of the work pertaining to Transportation of Coal and after implementation of GST regime, both the petitioners were issued work orders wherein Respondent-Coal Company has classified the said works as under GTA Services and provisions have been made for reimbursement of amount of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... GTA Services ; rather he contended that the writ application should not be entertained at this stage being premature, inasmuch as, the investigation is going on and even show cause notices has not been issued. At this stage, it is very difficult to ascertain the liability. He fairly admits that the petitioners are cooperating in the investigation and the moment investigation will be completed, show cause notice will be issued against the respective petitioners; however, at this stage any observations with regard to classification of service will hamper the entire investigation. 10. Pursuant to the aforesaid submissions of learned counsel for the revenue, both the petitioners made an alternative prayer, inasmuch as, as per the work ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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