OIL & NATURAL GAS CORPORATION LTD. Vs. SWAPAN KUMAR PAUL

JUDGEMENT

(1.) THIS writ appeal by the Oil & Natural Gas Corporation Ltd. (hereinafter referred to as the ONGC) is directed against the judgment dated 13th August, 2008 passed by a learned Single Judge of this Court in W.P.(C) No. 310 of 2007 whereby he allowed the writ petition filed by Sri Swapan Kumar Paul (hereinafter referred to as the petitioner) and directed the ONGC to reimburse the service tax to the writ petitioner. The undisputed facts are that the parties entered into a contract whereby the writ petitioner provided motor vehicles as motor cabs to the ONGC on contract. This contract was entered into pursuant to a Notice Inviting Tender (NIT) issued on 22 -2 -2002. The portion of the NIT with which we are concerned is Clause 10.2, which reads as follows:

(2.) THE whole dispute is whether the writ petitioner who was the service provider in the present case was entitled to ask the consumer i.e. the ONGC to reimburse the service tax which it had paid to the revenue.

(3.) THE learned single Judge held that the writ petitioner as a matter of right was entitled to claim the reimbursement of the service tax which he had paid to the revenue pursuant to the contract entered into with the ONGC.