𝗖𝗘𝗦𝗧𝗔𝗧 𝗞𝗼𝗹𝗸𝗮𝘁𝗮 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗮𝗻𝗱 𝗥𝗲𝗳𝘂𝗻𝗱 𝘂𝗻𝗱𝗲𝗿 𝗥𝗲𝘃𝗲𝗿𝘀𝗲 𝗖𝗵𝗮𝗿𝗴𝗲 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: Branch offices paying Service Tax exempts recipients from Reverse Charge; tax paid by mistake is refundable without limitation period.

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗔𝗽𝗽𝗲𝗹𝗹𝗮𝗻𝘁: M/s. Oil India Limited 𝗜𝘀𝘀𝘂𝗲: Refund of service tax paid under Reverse Charge for transactions with foreign entities (NOMC and Haliburton).

⚖️ 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: The Tribunal held that when service tax is discharged by branch offices of foreign providers, the recipient is not liable under Reverse Charge Mechanism. Tax paid by mistake is refundable, not time-barred, as no unjust enrichment occurred, and the amount was not included in crude oil pricing.

📜 𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: M/s. Oil India Limited vs. Commissioner of Central Excise & Service Tax, Dibrugarh 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 14 March 2023 📜 This ruling clarifies that tax paid under mistake is refundable without limitation and reinforces the principle of non-duplication of tax liability under Reverse Charge Mechanism.