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2018 (11) TMI 663 – APPELLATE AUTHORITY FOR ADVANCE RULING, WEST BENGAL – 2018 (19) G. S. T. L. 159 (App. A. A. R. – GST) – Classification of goods – PP Leno Bags – whether classified under CTH 39232990 or under CTH 63053300 – Benefit of Duty Drawback – Doctrine of equitable estoppels – Held that:- Polypropylene Leno Bags are manufactured by the Respondent by weaving polypropylene strips (tapes). Polypropylene is a variety of plastic and it is a fact that the Respondent declared the Polypropylene Leno Bags voluntarily under Tariff Heading 3923 29 90 and enjoyed the duty drawback. No cogent reason could be offered by the Respondent as to why and how the Tariff Heading is now sought to be changed from 3923 29 90 to 6305 33 00.
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Since the Respondent declared that Polypropylene Leno Bags manufactured by weaving polypropylene strips (tapes) under Tariff Heading 3923 29 90 for claiming duty drawback, and no explanation could be offered as to why the Tariff Heading should be changed now

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Ltd. 2. M/s. Mega Flex Plastics Ltd., holding GSTIN No. 19AADCM7598R1Z8, a manufacturer of Polypropylene Leno Bags (PP Leno Bags) having its factory at Polypark, Plot-PPD3, Village-Sandhipur, P.O.-Joynagar, Horwah-711302, in West Bengal (hereinafter referred to as the Respondent ), sought an Advance Ruling on the classification of PP Leno Bags under the GST Tariff which is aligned to the First Schedule of the Customs Tariff Act, 1975 (hereinafter referred to as the Tariff Act ). 3. The Advance Ruling Authority after considering Section Notes 1(g) and 1(h) of Section XI of the Tariff Act and specifications issued by the Bureau of Indian Standards ruled that TP Leno Bags', if specifically made from woven Polypropylene fabrics using strips or the like of width not exceeding 5 mm and without any impregnation, coating, covering, or lamination with plastics, are to be classified under Tariff Sub-Heading 6305 33 00. 4. The Appellant has filed an Appeal against the above Advance Ruling re

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ence issued by the DGFT, Kolkata on 23.06.2017 (valid for 18 months) classifying the said product under Chapter 39, the assessee without citing any reason to the department or seeking any amendment to DGFT, cleared the product in the domestic market under Tariff Heading 6305 33 00 instead of 3923 29 90. The suo motu change of Tariff Heading is clearly illegal and in violation of the Advance Licence Scheme. Now as the rate of tax has changed for the two Chapter Sub-Headings, the Respondent applied for Advance Ruling while the Chapter Sub-Heading of Advance Licence issued by DGFT is still in force. 5. During the course of the hearing the Appellant reiterated the points as stated in Grounds in Appeal. The Appellant stressed on the point that in spite of Advance Licence issued by the Directorate General of Foreign Trade (DGFT), Kolkata, (Licence No. 0210207709 dated 23.06.2017, valid for 18 months) classifying the Articles made of polypropylene Leno bags/ sacks containing 100 MT polypropyl

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, then it will be excluded from the purview of Chapter 39 of the GST Tariff. (iii) In terms of Note 1(g) to Section XI of the Tariff Act states that the Section of Textiles and Textile Articles covering Chapters 50 to 63 does not include, monofilament of which any cross-sectional dimension exceeds 1 mm or strip or the like (for example, artificial straw) of an apparent width exceeding 5 mm, of plastics (Chapter 39), or plaits or fabrics or other basket-ware or wickerwork of such monofilament or strip (Chapter 46). (iv) Note I(h) to Section XI of the Tariff Act states that the Section of Textile and Textile Articles covering Chapters 50 to 63 does not include. Woven, knitted or crocheted fabrics, felt or nonwovens. impregnated, coated, covered or laminated with plastics, or articles thereof, of Chapter 39 (v) IS 16187:2014 issued by the Bureau of Indian Standards specifies that, PP Leno Woven sacks for packaging and storage of fruits and vegetables. The Standard IS 16187:2014 classifies

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t is stated that the reports are not to be reproduced without written approval, and that the report dated 27.03.2018 cannot be used for litigation, hence the above references are not considered as supporting evidence. 8. The matter is examined and arguments of Appellant and submissions made by the Respondent are considered. 9. Polypropylene Leno Bags are manufactured by the Respondent by weaving polypropylene strips (tapes). Polypropylene is a variety of plastic and it is a fact that the Respondent declared the Polypropylene Leno Bags voluntarily under Tariff Heading 3923 29 90 and enjoyed the duty drawback. No cogent reason could be offered by the Respondent as to why and how the Tariff Heading is now sought to be changed from 3923 29 90 to 6305 33 00. 10. Hon'ble Madhya Pradesh High Court while dealing with the classification of woven sacks made of HDPE tapes and fabrics in the matter of Raj Pack Well Ltd. vs Union of India [1993 (41) ECC 285; 1993; ECR 351 MP; [1990 (50) ELT 201

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ub-heading 5406.90. Similarly the HDPE sacks fall into Heading 39.23, sub-heading 3923.90… 11. The West Bengal Authority for Advance Ruling failed to take note of the aforesaid judgment of the Hon'ble Madhya Pradesh High Court which is squarely applicable in the instant case. Further, since the Respondent declared that Polypropylene Leno Bags manufactured by weaving polypropylene strips (tapes) under Tariff Heading 3923 29 90 for claiming duty drawback, and no explanation could be offered as to why the Tariff Heading should be changed now to 6305 33 00, it is not permissible under the doctrine of equitable estoppels that the Respondent is allowed to take such a divergent stand now. The Apex Court has consistently struck down such self-serving attitude as held in The Rajasthan State Industrial Development and Investment Corporation and Anr. vs. Diamond and Gem Development Corporation Ltd. and Am., AIR 2013 SC 1241 = 2013 (2) TMI 870 – SUPREME COURT OF INDIA. 12. In view of the abo

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2018 (12) TMI 236 – CESTAT ALLAHABAD – TMI – CENVAT Credit – HR Coils was being received through Rail and Railways were charging service tax for transportation of the same, which were shown in the Railway Receipt (RR) – Held that:- The facts are undisputed in the present case the appellant had admittedly availed credit on the basis of RRs and subsequently produced the STTG certificate, which was relatable to the same RRs on the basis of which credit was availed. In such a scenario, the RRs get replaced with the STTG certificate thus fulfilling the requirement of law. The bare fact that the said certificate was not available at the relevant period when the law was changed, cannot be held to be a ground for denial of the credit in the absence of any allegation to the effect that the goods were not received by Railways or Railways have not paid the service tax or the appellant have not utilized the said goods in the manufacture of their final product. Raising of such a hyper technical gr

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e appellant is engaged in the manufacture of Steel Pipes and Tubes and was procuring HR Coils from various sources including SAIL, Rourkela. The said HR Coils was being received through Rail and Railways were charging service tax for transportation of the same, which were shown in the Railway Receipt (RR), on the basis of which the appellant was claiming the credit. 2. However, w.e.f. 27.08.2014, the Cenvat Credit Rules were amended and Clause (a) was introduced after Clause (f) of sub Rule (1) of Rule 9 of Cenvat Credit Rules, 2004 to the effect that along with photo copy of Railway Receipts, the Railways would issue a service tax certificate for transportation of goods by Rail known as STTG certificate, which would be the basis for availment of the credit. However, during the period from July, 2014 to March, 2015 the appellant continued to avail the credit on the basis of Railway Receipts i.e., RRs and subsequently an audit objection was raised as a result of which the appellant appr

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the period involved in the appeal is from July, 2014 to March, 2015. It was also observed that since the STTG certificate was not issued by the Railways in the name of the appellant, the same would not form eligible document for the purpose of availment of credit. Hence demand to the tune of ₹ 10.58 lakhs approximately were confirmed along with confirmation of interest and imposition of penalty of identical amount. The said order was upheld by Commissioner (Appeals). Hence the present appeal. 4. The facts are undisputed in the present case the appellant had admittedly availed credit on the basis of RRs and subsequently produced the STTG certificate, which was relatable to the same RRs on the basis of which credit was availed. In such a scenario, the RRs get replaced with the STTG certificate thus fulfilling the requirement of law. The bare fact that the said certificate was not available at the relevant period when the law was changed, cannot be held to be a ground for denial of

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e issuance of more than one STTG certificates to the customer (consignor) for a particular month. The consignor shall transfer the consignee-wise STTG certificate in original to the consignee concerned. The consignee may avail the CENVAT credit on the strength of this certificate. (vi) Where a consolidated STTG Certificate has been issued in terms of clause (iii), no STTG Certificate consignee-wise in terms of clause (v) shall be issued and vice-versa. As is clear from reading of the above paragraphs the consignor can obtain the STTG certificate and can transfer the same to the consignee who would become eligible to avail the credit. In the present case M/s SAIL has given a certificate to the effect that they had not availed the credit in question. Further the Revenue s objection that the circular was issued in 2016 and as such would not be applicable for the period prior to that can also not be appreciated inasmuch as the circular is nothing but clarification of the law by the Board.

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Customs – PUBLIC NOTICE NO. 34/2018 – Dated:- 25-10-2018 – OFFICE OF COMMISSIONER OF CUSTOMS NEW CUSTOM HOUSE, KANDLA-370 210 Phone No. 02860-271468/469, FAX NO. 02836-271467 F. No. S/20-72/PN/IGST Ref/AG/2017-18 Dated: 25.10.2018 PUBLIC NOTICE NO. 34/2018 Subject:- Sanction of pending IGST refund claims where the records have not been transmitted from GSTN to DG Systems- M/ reg. Attention of the Exporter, General Trade and all other stake holders is invited to the Public Notice No. 01/2018 dated 16.1.2018, Public Notice No. 9/2018 dated 27.2.2018, Public Notice No. 13/2018 dated 15.3.2018, Public Notice No. 16/2018-19 dated 5.4.2018, Public Notice No. 31/2018 dated 25.9.2018 and Standing Order No. 2/2018 dated 16.3.2018 issued by this off

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Goods and Services Tax – Started By: – DEEPAK SHARMA – Dated:- 24-10-2018 Last Replied Date:- 25-10-2018 – A advertisement company audit of service tax is under process, the company were availing credit on input and were paying full rate of Service Tax. In audit officer raised question to payment of taxes under RCM on TPT and security service, the company agreed to its payment. However they wanted to claim it through TRAN-1. Is it possible today to take credit through TRAN-1, please suggest – Reply By Ganeshan Kalyani – The Reply = In my view, Tran1 due date is already passed. The Tran1 due date for special case where tran1 was submitted but not filed etc were given opportunity to file file return. In my view your case do not fall under th

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Goods and Services Tax – Started By: – Mathew George – Dated:- 24-10-2018 Last Replied Date:- 30-10-2018 – Hi,My client is a Travel agent(in kerala) who books Hotel and accommodation for his clients, The hotel may be located in the state (kerala) or out side (Tamilnadu) the state and they will charge CGST and SGST. Now the question is whether the travel agent can claim both CGST and SGST…? – Reply By SHIVKUMAR SHARMA – The Reply = GST Registration of Service Provider & Service receiver &a

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Goods and Services Tax – Started By: – satbir singhwahi – Dated:- 24-10-2018 Last Replied Date:- 25-10-2018 – Person dealing in old cars , can he opt for composition dealer and pay 1%, or normal dealer and with 18% on margin.Pls guide. – Reply By DR.MARIAPPAN GOVINDARAJAN – The Reply = In my view it can be do so if the turnover is within the threshold limit. – Reply By KASTURI SETHI – The Reply = I support the views of Dr.Govindarajan, Sir. – Reply By Ganeshan Kalyani – The Reply = Sale of old

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Goods and Services Tax – Started By: – anuja bhandari – Dated:- 24-10-2018 Last Replied Date:- 25-10-2018 – Dealer is in business of trading of Gaur Meal product, this item was taxable @ 5% GST before 15 Nov 2017 in GST. After 15 Nov 2017 vide notification Gaur Meal is at 0% GST. Dealer purchased gaur meal prior to 15 Nov 2017 and exported the same out of India in Dec 2017 without payment of IGST. Can he claim refund of ITC accumulated due to purchase of gaur meal before 15 Nov 2017 under the o

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Goods and Services Tax – Exemption to a casual taxable person making taxable supplies of handicraft goods from the requirement to obtain registration – But, e-way bill is required. – TMI Updates – Highlights

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Job work/works contract – Goods and Services Tax – Started By: – kishor kaushal – Dated:- 24-10-2018 Last Replied Date:- 25-10-2018 – Dear Sir I want to know that I take spares & repair & maintenance for Machinery some party.Parties are an unregistered dealer. Can I take under job work & under RCM.Kindly confirm me.Thanks & regardsKishor Kumar Kaushal – Reply By Ganeshan Kalyani – The Reply = Job worker are to pay tax on job worker charges. – Discussion-Forum – Knowledge Sharing

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Goods and Services Tax – GST – By: – Bimal jain – Dated:- 24-10-2018 – In terms of Section 44(1) of the CGST Act, 2017, every registered person, other than an Input Service Distributor, a person paying tax under Section 51 (TDS deductor) or Section 52 (TCS collector), a casual taxable person and a non-resident taxable person, shall furnish an Annual Return for every financial year on or before the 31st day of December following the end of such financial year. The Government vide Notification No. 39/2018 – Central Tax dated September 4, 2018 has notified the format of Annual Return Form GSTR-9 (for normal taxpayers) and Form GSTR-9A (for composition taxpayers). Considering the complexity of Form GSTR-9 under the given time frame of 3 months for due date of 31st December, following suggestions are compiled by Mr. Bimal Jain, Chairman, Indirect Tax Committee, PHD Chamber of Commerce towards making Annual Return format simplified for all taxpayers along with highlighting key issues demand

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arate mention of the same under Part E above will add to confusions. Clarity on meaning of non-GST supply – As seen supra that definition of exempt supply includes non-taxable supply i.e. a supply of goods or services or both which is not leviable to tax under this Act [Section 2(78) of the CGST Act, 2017], hence, scope of non-GST supplies is not understood. This confusion persists in current format of GSTR-3B as well which requires separate reporting of non-GST outward supplies apart from exempted outward supply, which includes non-taxable supplies, Nil rated supplies and exempted supply. Thus, clarity on items included in non-GST supplies is required. II Table 6: No need for bifurcation of ITC into inputs, input services and capital goods Table 6 of Form GSTR-9 while capturing details of ITC availed as declared in returns filed during the FY, also asks for details of such ITC on inward supplies bifurcated between credits availed on inputs, input services and capital goods which is no

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in respect of invoices/ debit notes of a FY shall not be available after the due date of furnishing of return for September month following the end of financial year or furnishing of relevant annual return, whichever is earlier. In other words, taxpayers are required to complete the reconciliation process with their vendors latest by September 30, 2018 (Due date for filing GSTR 3B for the month of September 2018 is October 20, 2018), being the last day for claiming credit pertaining to the last FY. Technical glitches of GSTN portal – But it needs to be appreciated that owing to shortcomings of the GSTN portal, the envisaged system of ITC matching & mis-matching through Form GSTR-2 and GSTR-3 got indefinitely suspended and therefore, the matching mechanism could not be brought into action. Extension of due dates for filing GSTR-1 till October 31, 2018/ December 31, 2018 – Recently the Govt. vide Notification No. 44/2018 – Central Tax dated September 10, 2018 has extended due date f

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not stipulate or refer to any return under Section 168 (GSTR-3B ). Thus, the last date for availing ITC of any invoice/debit note for a financial year, say 2017-18, would be the earlier of the due dates for filing the GSTR-3 for September 2018 and the Annual Return for the year 2017-18. Since, filing of GSTR-3 is suspended, the last date within which input tax credit for invoices/debit notes of 2017-18 can be taken is the date of filing of the Annual Return for 2017-18, i.e., 31st December 2018. Suggestion(s): Extending date of ITC reconciliation from last date of September 30 – Considering the challenging task of completing reconciliation of ITC with vendors by September 30, 2018, the government may consider the case for extending this date of September 30. Else, suitable modification in Form GSTR-9 may be carried to allow ITC for invoices pertaining to FY 2017-18 till the date of filing of Annual Return. IV Due date for filing Annual Return in Form GSTR-9 need to be extended till Ma

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ed to be made where the recipient fails to pay to the supplier the amount towards value of supply along with tax payable thereon. However, on the payment of consideration, ITC can be reclaimed. In case 180 days reversal happened in 2017-18 and reclaimed in 2018-19, how to disclose, disallow or reclaim such credit. Suggestion(s): Clarity required for disclosure of ITC reversed but reclaimed in 2018-19 – It may happen that ITC reversal happened in 2017-18 and reclaimed in 2018-19. Clarity may be provided as how to disclose such credit. VII Table 18: HSN wise summary of inward supplies should not be asked for Table 18 of Form GSTR-9 requires the details of HSN wise summary of inward supplies received by the taxpayer. It may be noted that neither of the present return forms viz. Form GSTR-3B and GSTR-1 captures such details. Only Form GSTR-1 requires supplier to provide HSN wise summary of outward supplies. It is most unlikely that the system of taxpayers maintains records HSN wise of Inwa

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Goods and Services Tax – GST – By: – Dr. Sanjiv Agarwal – Dated:- 24-10-2018 – In one of the recent order dated 27.09.2018 issued by National Anti-profiteering Authority (NAA) in the case of Jijrusha N. Bhattacharya v. N.P. Foods (Franchisee Subway India) (2018) 9 TMI 1763 (NAA), it has been ordered that there was no anti-profiteering involved on sale of Hara Bhara Kabab (product) sold by the subway franchisee. In the instant case, the respondent was a franchisee of subway engaged in supply of breads / sandwiches. The applicant filed a complaint that the Respondent had not passed on the benefit of reduction in the rate of GST in restaurant service, when he had purchased i.e., 6 Hara Bhara Kabab Sub (product). It was also alleged that the R

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taurant service had been reduced from 18% to 5% with the condition that ITC on the goods and services used in supplying the service will not be allowed vide Notification No. 46/2017-Central Tax (Rate) dated 14.11.2017 with effect from 15.11.2017. The DGAP had also stated that on scrutiny of the GSTR-1, GSTR-3B and the ITC Register submitted by the Respondent, it was observed that ITC amounting to ₹ 13,01,759/- was available to the Respondent during the period from July, 2017 to November, 2017 which came to approximately 11.80% of the taxable value of the service amounting to ₹ 1,10,29,612/- supplied during the same period but when the tax was reduced from 18% to 5%, the said ITC was not available to the Respondent. The DGAP has

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Goods and Services Tax – Detention of goods with vehicle – production of e-way bill – while passing the impugned order dated 27.03.2018 no time has been mentioned by the respondent no. 2 whereas while

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Goods and Services Tax – Validity of Seizure Order u/s 129 (1) – goods not accompanied with E-way bill – Admittedly, till 31st March, 2018 it was not mandatory to download the E-way bill from the offi

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Goods and Services Tax – Seizure of goods u/s 129(1) – Transaction Declaration Form (T.D.F.) was not attached with the consignments – the seizure and penalty imposed upon the petitioners based on the

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Goods and Services Tax – Implication of GST on the contracts between petitioners and Railways entered into before 1.7.017 – Since the petitioner has not given a representation to the authorities, the

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Goods and Services Tax – Rejection of petitioners’ request to receive their return in FORM GST TRAN-1 which would enable them to claim input tax credit for the tax paid prior to the introduction of GS

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Goods and Services Tax – Supply or not – inter-state branch transfers – levy of GST – providing medium-sized heavy-duty cranes on rental/lease/ hire basis to its clients without transferring the right

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Goods and Services Tax – Classification of goods – rate of GST – EOT Grab Cranes are integral part of the Waste to Energy Plants project for manufacturing and generation of end product of electricity

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Customs – 40/2018 – Dated:- 24-10-2018 – Circular No. 40/2018-Customs F. No: 450/119/2017-Cus-IV Government of India Ministry of Finance Dept. of Revenue (Central Board of Indirect Taxes and Customs) Room No. 227B, North Block, New Delhi Dated, the 24th October, 2018 To, All Principal Chief Commissioners/Chief Commissioners of Customs/Customs(Preventive) All Principal Chief Commissioners/Chief Commissioners of Customs & Central Excise All Principal Commissioners/Commissioners of Customs/Customs (Preventive) All Principal Commissioners/Commissioners of Customs & Central Excise Subject: IGST Export Refunds – extension in SB005 alternate mechanism and revised processing in certain cases including disbursal of compensation Cess – reg. Madam/Sir, Exporters are availing the refunds of IGST paid on exports regularly for more than a year now. It has been observed that exporters have committed many errors which have hampered sanctioning of IGST refund. CBIC has introduced several optio

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xporters, it has been decided by the Board to extend the rectification facility to Shipping Bills filed up to 15.11.2018. However, it has been reiterated that the exporters shall have to take care to ensure the details of invoice, such as invoice number, IGST paid etc. under GSTR 1 and shipping bill match with each other since the same transaction is being reported under GST laws and Customs Act. 3. It may be noted that SBs which have not been scrolled due to the IGST paid amount erroneously declared as NA are already being handled through officer interface as per Board s Circular 08/2018 – Customs dated 23.03.2018. However, no such provision was hitherto available in respect of those SBs which were successfully scrolled, albeit with a lesser than eligible amount. 4. CBIC has been receiving representations where the refund scroll has been generated for a much lesser IGST amount than what has actually been paid against the exported goods. Broadly, this has happened due to: a. Error made

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milar facility may not be available in future for the same mistake for referred shipping bill. Also, Customs Officers while processing claims using officer interface should exercise due diligence so that mistakes are not repeated again. 6. In order to claim the differential amount, the exporter is required to submit a duly filled and signed Revised Refund Request (RRR) annexed to this circular to the designated AC/DC A scanned copy of the RRR may also be mailed to dedicated email address of Customs locations from where exports took place. The designated/concerned AC/DC will then proceed to sanction the revised amount after due verification through the option provided in ICES, a detailed advisory on which will be communicated by DG Systems to all the System Managers shortly. Once the revised amount is approved by the designated AC/DC in the system, a fresh scroll will be available for generation for the differential amount only. 7. It may be noted that only those SBs which have already

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cess the revised refund requests. 9. Difficulties, if any, should be brought to the notice of the Board. Hindi version follows. Yours faithfully, Encl. Format of Revised Refund Request (RRR). (Zubair Riaz) Director (Customs) Annexure: Revised Refund Request (RRR) SB Number: SB Date: Port Code: GSTIN: IEC: Exporter Name: Sl No GST Invoice Number/ Date IGST Amount Sl. No Corresponding SB Invoice No. /Date IGST Amount as declared per SB Final (corrected) IGST Amount as per actual exports* 1 1 2 3 4 2 5 3 6 7 4 * after reducing amount pertaining to Short shipment etc. IGST Refund already received (A): Total Revised IGST Claim (B): Differential IGST Refund (B-A): I declare that all the details declared given above are true to my knowledge and all the items contained in the above invoices have been exported out of India. I further declare that all the GST invoices pertaining to this Shipping Bill have been filed as part of GSTR1/ 6A in Common portal and is available for verification and refu

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2018 (10) TMI 1389 – GUJARAT HIGH COURT – TMI – E-way bill – Goods did not reach destination within prescribed time on account of strike – constitutional validity of portions of Sections 129 and 130 of the Central Goods and Services Tax Rules – Held that:- Prima facie we do not find the statutory provisions brought to our notice, its a situation of automatic imposition of tax and penalty at the rate of 100% on such tax. At this stage, we are not inclined to examine the vires of the statutory provisions. We would instead try to address the petitioners grievance within the statutory frame work.
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Let there be notice to the respondents returnable on 05.12.2018. – R/SPECIAL CIVIL APPLICATION NO. 16156 of 2018 Dated:- 24-10-2018 – MR AKIL

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2018 (10) TMI 1558 – CESTAT CHENNAI – TMI – Liability of Service Tax – Department took the view that appellants should have been paying service tax also on the freight charges reimbursed by them from their customers charged over and above the freight amount payable to the airline companies – Held that:- The very issue had been addressed in the decisions of this Tribunal in the case of Skylift Cargo (P) Ltd. Vs CST Chennai [2018 (2) TMI 320 – CESTAT CHENNAI] relied upon by Ld. Advocate holding that mere sale and purchase of cargo space and earning profit in the process is not a taxable activity – demand set aside – appeal allowed – decided in favor of appellant. – Appeal Nos.ST/40931/2016 & ST/40932/2016 – FINAL ORDER No. 42656-42657/2018 – Dated:- 24-10-2018 – Shri Madhu Mohan Damodhar, Member (Technical) And Shri P. Dinesha, Member (Judicial) Shri G. Sivakumar, Consultant For the Appellant Shri K. Veerabhadra Reddy, ADC (AR) For the Respondent ORDER Per Shri Madhu Mohan Damodhar The

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rest thereon and also imposed penalties under Section 76 & 77 of the Finance Act, 1994. Hence this appeal. 2. When the matter came up for hearing on 11.10.2018, on behalf of the appellants, Ld. Consultant Shri G. Sivakumar made oral and written submissions which can be broadly summarized as under : (i) The Valuation by the Department of the Difference is incorrect – in as much as, the Department have taken the entire amount collected from the Customer as the Value of Service and made it taxable in the hands of the Appellant, which is incorrect. In other words, the Department wants to tax the Margin but has calculated the Service Tax on the Gross amount collected from the Customer on behalf of the Airlines, which is contrary to the order itself. (ii) Even assuming but without admitting that the intention of the Department is to tax the entire amount collected from the Customer in the hands of the Appellant – assessee still the demand would fail for the reasons below : a. The Appella

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o treat the entire amount collected from Customer as taxable in the hands of the Appellant, then the Service Tax paid by the Airlines would be available as CENVAT Credit to the Appellant, which would make the entire exercise revenue neutral. Period Credit available Demand made in Order July 2012 to Mar 2013 17,62,41,264 17,47,72,549 Apr 2013 to Mar 2014 31,83,43,214 31,86,74,007 Total 49,45,84,478 49,34,46,556 (iv) Further, even assuming but without admitting tax is payable the difference amount, in the present case, there is no difference as the amount collected from the Customers and the amount paid to the Airlines is same. The same can be verified from Para 6(e) of the OIO. (v) Finally, it is a settled law that no Service Tax can be demanded on difference between Amount Freight amount collected from the Customer and paid to the Airlines. Reliance is placed on :- 1. M/s.Skylift Cargo (P) Ltd. Versus Commissioner of Service Tax, Chennai And (Vice-Versa) 2018 (2) TMI 320 – CESTAT CHENN

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ibunal in the case of Skylift Cargo (P) Ltd. Vs CST Chennai (supra) and La Freight Pvt. Ltd. Vs CST Chennai (supra) relied upon by Ld. Advocate holding that mere sale and purchase of cargo space and earning profit in the process is not a taxable activity. The relevant portion of the decision in Skylift Cargo (P) Ltd. is reproduced for ready reference as under : 2. The facts of the case are that assessee M/s. Skylift Cargo (P) Ltd., [hereinafter referred to as assessees] are engaged in providing Cargo Handling Service, Clearing & Forwarding Service, Customs House Agent Service. They are also involved in the activities of booking domestic and international air cargo for various airlines for rendering the said bookings. Department took the view that the assessee were paying service tax under Business Auxiliary Service only on the commission amount without considering the incentive amount. Accordingly, proceedings were initiated against the assessee by way of issue of show-cause notice

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2018 (10) TMI 1619 – BOMBAY HIGH COURT – TMI – Interest on delayed refund – tax paid in respect of exported goods – section 16 of IGST Act – mismatch of invoices – Held that:- The Respondents state that there is an Invoices mismatch in respect of the refund sought. Thus, leading to delay in passing the refund. This is disputed by the Petitioner. Besides, the Circulars and FAQ mentioned, inter alia, deal with grant of refund in spite of Invoices mismatch/ error, as indicated by SB005. The above Circular/ FAQ does not deal with grant of interest even for the period when there Invoice mismatched/ error. Thus, the Circular/FAQ does not decide the issue, but would require deeper consideration.
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The issue of grant of interest for delaying refund does requires factual determination as to the type of Invoices mismatch, who was responsible for the same and who, if any, and how, was the same corrected. This exercise would be best done by the adjudicating authorities under the Act after hea

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interest on the amount of ₹ 52.52 Crores of refund already granted to it as well as the refund of the balance amount of ₹ 2.35 Crores together with interest thereon. It is the Petitioner's case that they are not only entitled to refund of tax paid but also interest thereon as provided under Section 56 of the Act, from the expiry of 60 days of filing of the shipping bills, in whch the refund is claimed. 3. As against the above, it is the Respondents' case, as indicated in affidavit in reply dated 15th October, 2018 of Mr. Balmukund Agarwal, the Asstt. Commissioner of Customs that, there is a invoice mismatch/ error in this case. This has resulted in delay in refunding of the amount of ₹ 52.52 Crores. Thus, no interest in the present facts, is payable by the Revenue for the delay in granting the refund as the same is on account of the Petitioner. 4. Mr. Shah, learned Counsel appearing for the Petitioner, disputes the fact that there is any invoice mismatch. Our

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of interest even for the period when there Invoice mismatched/ error. Thus, the Circular/FAQ does not decide the issue, but would require deeper consideration. 6. In these circumstances, we are of the view that, the issue of grant of interest for delaying refund does requires factual determination as to the type of Invoices mismatch, who was responsible for the same and who, if any, and how, was the same corrected. This exercise would be best done by the adjudicating authorities under the Act after hearing the parties. 7. Therefore, we do not entertain this Petition. However, we direct the Petitioner to file a representation to the Adjudicating Authority, who would consider the same and after hearing the Petitioner, pass a speaking order, dealing with the Petitioner's contention. 8. Normally, this representation would have been made to the deponent of the affidavit in reply i.e. Mr. Balmukund Agarwal, Asstt. Commissioner of Customs, Nhava Sheva, Navi Mumbai. However, in the affida

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2018 (10) TMI 1620 – BOMBAY HIGH COURT – 2019 (20) G. S. T. L. J45 (Bom.) – Rectification of form TRAN-1 filed under Section 140 of the Goods and Service Tax, 2017 – incorrect figures of Cenvat Credit keyed in – Held that:- Petitioners would have to file representation to the Central Board of Indirect Taxes and Customs (CBIC). This representation would be considered by the CBIC for verification and the bona fides of the claim made by the Petitioners. If satisfied, Petitioners would be allowed to amend the Trans-I form to reflect the correct amount of credit available – petition disposed off. – WRIT PETITION NO. 2086 OF 2018 Dated:- 24-10-2018 – M.S. SANKLECHA, & RIYAZ I. CHAGLA,JJ. Dr. Abhinav Chandrachud i/b. Mr. Shailendra Singh, fo

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ons dated 26-09-2018 of this Court, it has been decided by the CBIC (Central Board of Indirect Taxes & Customs) that relief may be extended to the petitioner after due verification of the bona fides of the claims made by the petitioner from GSTN. Once the claims made by the petitioner have been verified, he may be allowed to amend the TRAN-1 to file correct amount of CENVAT credit to be transitioned. 4. In the above view, nothing survives in this Petition. 5. However, Petitioners would have to file representation to the Central Board of Indirect Taxes and Customs (CBIC). This representation would be considered by the CBIC for verification and the bona fides of the claim made by the Petitioners. If satisfied, Petitioners would be allowed

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2018 (11) TMI 141 – KERALA HIGH COURT – TMI – Release of petitioner's goods with vehicle – detention on the ground that e-way bills did not carry necessary details – Held that:- Division Bench of this Court in Renji Lal Damodaran Vs. State Tax Officer [2018 (8) TMI 1145 – KERALA HIGH COURT] has dealt with an identical issue and held that It is directed to release the goods on the appellant furnishing Bank Guarantee for tax and penalty found due and a bond for the value of goods in the form as prescribed under Rule 140(1) of the CGST Rules.
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The respondent authorities are directed to release the petitioner's goods and vehicles on their “furnishing Bank Guarantee for tax and penalty found due and a bond for the value of goods in the form as prescribed under Rule 140(1) of the CGST Rules – petition disposed off. – WP(C).No. 34250 of 2018, WP(C).No. 34217 of 2018, WP(C).No. 34206 of 2018 And WP(C).No. 34190 of 2018 Dated:- 24-10-2018 – Mr. Justice Dama Seshadri Naidu For the Petiti

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and not to be penalised u/s 129/(1). (iii) call for records leading to Exhibit P6 Order and P7 Notice, and quash the same by a writ of certiorari (iv) Issue any appropriate writ, order or direction to the 1st respondent to permit the petitioner to release the goods and hand over the same to the consignee (v) issue any appropriate writ, order or direction to the 1st respondent to consider Exhibit P8 representation and pass orders accordingly . 3. The learned Division Bench of this Court in Renji Lal Damodaran Vs. State Tax Officer (Judgment dated 06.08.2018 in W.A. No.1640 of 2018) has dealt with an identical issue. 4. Applying the ratio of that judgment, I direct that respondent authorities to release the petitioner's goods and vehicles on their "furnishing Bank Guarantee for tax and penalty found due and a bond for the value of goods in the form as prescribed under Rule 140(1) of the CGST Rules". With the above direction I dispose of these writ petitions. APPENDIX OF WP(

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UE COPY OF THE WRITTEN COMMUNICATION DATED 6.10.2018, SENT BY THE PETITIONER ADDRESSED TO THE IST RESPONDENT. EXHIBIT P9 TRUE COPY OF THE PROOF OF REGISTERED POST SENT TO THE IST RESPONDENT. APPENDIX OF WP(C) 34217/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE TAX INVOICEKR/ 18/1160 DATED 28/08/2018. EXHIBIT P2 TRUE COPY OF THE E-WAY SLIP GENERATED WITH RESPECT TO THE CONSIGNMENT DATED 28/08/2018. EXHIBIT P3 TRUE COPY OF THE FORM GST MOV-01 NO.SCN/MOB/II/3/18-19 DATED 29/08/2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P4 TRUE COPY OF THE FORM GST MOV-02, NO.SCN/MOB/II/3/18-19 DATED 29/08/2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P5 TRUE COPY OF FORM GST MOV-0, NO.SCN/MOB/II/3/18-19 DATED 29/08/2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P6 TRUE COPY OF THE NOTICE UNDER SECTION 129(1) OF THE CENTRAL GOODS AND SERVICE TAX ACT, 2017 AND THE STATE/UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017 IN FORM GST MOV-06 SCN/MOB/II/3/18-19 DATED 29/08/2018 ISSUED BY THE 1ST RESPONDE

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Y OF THE NOTICE UNDER SECTION 129(1) OF THE CENTRAL GOODS AND SERVICE TAX ACT, 2017 AND THE STATE/UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017 IN FORM GST MOV-06 NO.SCN/S.SQ.2/3/2018 DATED 24/09/2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P7 TRUE COPY OF THE NOTIE U/S 129(3) OF THE CENTRAL GOODS AND SERVICE TAX ACT, 2017 AND THE STATE/UNION TERRITORY GOODS AND SERVICE TAX ACT, 2017 IN FORM GST MOV-07 NO.SCN/S.SQ.2/3/2018 DATED 24/09/2018. EXHIBIT P8 TRUE COPY OF THE WRITTEN COMMUNICATION DATED 06/10/2018, SENT BY THE PETITIONER ADDRESSED TO THE 1ST RESPONDENT. EXHIBIT P9 TRUE COPY OF THE PROOF OF REGISTERED POST SENT TO THE 1ST RESPONDENT. APPENDIX OF WP(C) 34190/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE TAX INVOICE -AA1432. DATED 18/09/2018. EXHIBIT P2 TRUE COPY OF THE E-WAY SLIP GENERATED WITH RESPECT TO THE CONSIGNMENT DATED 18/09/2018. EXHIBIT P3 TRUE COPY OF THE FORM GST MOV-01 NO.SCN/MOB/II/18/18-19 DATED 19/09/2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P4

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GST – States – 29T of 2018 – Dated:- 24-10-2018 – Office of the Commissioner of State Tax (GST), 8th Floor, GST Bhavan, Mazgaon, Mumbai-400010. Trade Circular To, No. JC (Nodal-I)/E-Helpdesk/Trade Circular/B3044 Mumbai. Dated24/10/18. Trade Circular No. 29T of 2018. Sub. Providing various e-filing facility to tax payers for smooth GST Compliance. Gentlemen/ Sir/Madam, In pursuance of ease of doing business and helping the tax payers to discharge various obligations in context to GST, Maharashtra State GST Department has established dedicated helpdesks in all State GST offices in the state for assisting taxpayers in e-filing of various applications/forms, namely- 1) Registration- Application for New Registration, Amendment and Cancellation. 2) Return – GST 3B, GSTR 1, GSTR 4, GSTR 5, GSTR 6, GSTR 7. 3) Payment- GST 3B related payments. 4) Refund- All types of refund applications. List of location wise E-Helpdesks Division Sr. No Location Office Address Mumbai 1 Mumbai Gr Floor, F-Wing,

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ear SBI & GPO Chowk, Ahmednagar-414001 Amravati 14 Akola GST Bhavan, Neemwadi Bypass Road, Akola444001 15 Amravati GST Bhavan, Revenue Commr.Off.Compound, Old By Pass Road, Amravati-444601 16 Khamgaon GST Bhavan, Nandura Road, Khamgaon-444303 17 Washim GST Bhavan, Pusad Naka, Turke Complex, Washim -444505 18 Yavatmal GST Bhavan, Administrative Building, Collector Office Campux, Civil Lines, Yavatmal- 445001 Kolhapur 19 Kolhapur GST Bhavan, Near SP Office, Kasaba Bawda Road, Kolhapur-416003 20 Oras Main Administrative Building, A Block, First Floor, Oras-416812 21 Ratnagiri GST Bhavan, Boarding Road, Ratnagiri. 22 Sangli GST Bhavan, Chintamani Nagar, In Front Of Mahda Colony, Off Madhav Nagar Road, Sangli-416416 23 Satara GST Bhavan, 178A, Raviwar Peth, Satara-415001 Nanded 24 Nanded Goods And Services Tax Bhawan, Nanded 25 Latur Goods And Services Tax Bhavan, Gandhi Chowk, Latur. 26 Parbhani Goods And Services Tax Bhavan, Parbhani 27 Hingoli Goods And Services Tax Office, Hingoli T

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, Nandurbar. Who can avail this facility 1. The facility can be availed by taxpayers and new applicants. 2. Only 2 applications will be entertained per person (Copy of PAN card will be taken and also noted in electronic format). 3. Dealer themselves can attend and take benefit of this facility upon production of valid ID proof of ownership (as a proprietor, partner or director etc.) 4. Every form requires different type of information. Detail description of form type wise required information (of all the columns) is given in attached Annexure. Dealer/ authorized person are requested to bring proper information in given format in a pen drive for smooth and quick uploading of relevant forms. 5. Any person of behalf of dealer can avail this facility upon production of following documents :- a) Authority letter on letter head of firm carrying signature of authorized signatory along with Name and signature of person attending. b) ID proof (PAN card of person attending) 6. Dealer / Authorize

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sk/Trade Circular/B-3044 Mumbai. Dated: 24/10/2018 Trade Circular No 29T of 2018 Annexure Requirement For Filing Of GST Returns GSTR 3B: 1. Turnover & Tax on outward and reverse charge inward supplies 2. Inter-state supplies. 3. Eligible ITC. 4. Exempt, nil and Non GST inward supplies. GSTR 1: Data should be in format as per given in latest Offline Tool Version at https://www.gst.gov.in/dounload/returns GSTR 4 : Composition Dealers) Data should be in format as per given in latest Offline Tool Version at https://www.gst.gov.in/quicklinks/downloads-utilities GSTR 5 (Non- Resident Taxpayer) Original Details 3 – Import of Goods – To add details of inputs/ capital goods received from overseas 5 – Outward Supplies Made – To add details of taxable outward supplies made to registered persons (including UIN holders) 6 – B2CL (Large) Invoices – To add details for taxable outwards supplies to a consumer, where place of supply is other than the State where supplier is located (Inter-State supp

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refund 1] Refund of Excess Balance in Electronic Cash Ledger – Details of cash ledger. 2] Refund of ITC on Account of Exports without Payment of Tax: 1. Turnover of zero rated supply of goods and services. 2. Adjusted total turnover. 3. Net input tax credit. 3] Refund on Account of Supplies made to SEZ Unit/ SEZ Developer (Without Payment of Tax) 1. Turnover of zero rated supply of goods and services. 2. Adjusted total turnover. 3. Net input tax credit. 4] Refund of ITC accumulated due to Inverted Tax Structure (RFD-01A) 1. Turnover of inverted supply of goods. 2. Tax payable on such inverted rated supply of goods. 3. Adjusted total turnover. 4. Net input tax credit. 5] Refund by Recipient of Deemed Export (RFD-01A) 1. Refund amount to be claimed. 2. Balance in electronic credit ledger. 3. Tax credit availed during the period. 4. Eligible amount. 6] Refund on Account of Supplies made to SEZ Unit/ SEZ Developer (With Payment of Tax) Amount should be mentioned in zero rated supply colum

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ng Certificate of Incorporation 1 MB JPEG, PDF Unlimited Company Certificate of Incorporation 1 MB JPEG, PDF Limited Liability Partnership Certificate of Incorporation 1 MB JPEG, PDF Local Authority; Any Proof substantiating Constitution 1 MB JPEG, PDF Statutory Body; Any Proof substantiating Constitution 1 MB JPEG, PDF Foreign Company Certificate for Establishment 1 MB JPEG, PDF Foreign Limited Liability Partnership Certificate for Establishment 1 MB JPEG, PDF 2. While filling the details of <Promoters / Partners>, you are required to attach Photograph for each records entered. Maximum file Size for Photograph allowed is 100 KB and File Type must be JPEG only. 3. Proof of Authorized Signatory: Following documents are required. Document Required File Type File Size Photo JPEG 100 KB Copy of Resolution passed by Board of Directors/ Managing Committee and Acceptance letter JPEG, PDF 100 KB Letter of Authorization JPEG, PDF 100 KB 4. Documents Required for Principal Place of Busines

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etter AND any 1 attachment Consent letter AND Property Tax Receipt OR Municipal Khata copy OR Electricity bill copy OR Legal ownership document 6 Others Legal ownership document Legal ownership document 5. Documents Required for Bank Accounts Documents Required File Type File Size First page of Pass Book JPEG, PDF 100 KB Bank Statement JPEG, PDF 100 KB Cancelled Cheque JPEG PDF 100 KB Any document issued by Bank on this behalf. JPEG, PDF 100 KB [II] Documents Required for Application for Registration as Tax Deductor Please keep the scanned copy of below mentioned documents ready to fill your application for Registration as Tax Deductor. 1. Detailed information on proofs required to be attached on the basis of Constitution of Business selected by Applicant. Constitution of Business (Proofs Required for Constitution of Business) Document Size Document Type Government Department; Any Proof substantiating Constitution 1 MB JPEG, PDF Local Authority; Any Proof substantiating Constitution 1

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AND any 1 attachment Rent/ Lease agreement OR Rent receipt with NOC (In case of no/ expired agreement AND Property Tax Receipt OR Municipal Khata copy OR Electricity bill copy OR Legal ownership document 3 Rented Rent/ Lease agreement OR Rent receipt with NOC (In case of no/ expired agreement) AND any 1 attachment Rent/ Lease agreement OR Rent receipt with NOC (In case of no/ expired agreement AND Property Tax Receipt OR Municipal Khata copy OR Electricity bill copy OR Legal ownership document 4 Consent Consent letter AND any 1 attachment Consent letter AND Property Tax Receipt OR Municipal Khata copy OR Electricity bill copy OR Legal ownership document 5 Shared Consent letter AND any 1 attachment Consent letter AND Property Tax Receipt OR Municipal Khata copy OR Electricity bill copy OR Legal ownership document 6 Others Legal ownership document Legal ownership document Note: If the principal place of business is located in an SEZ or the applicant is an SEZ developer, necessary docume

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rtificate of Incorporation 1MB JPEG, PDF Unlimited Company; Certificate of Incorporation 1MB JPEG, PDF Limited Liability Partnership Certificate of Incorporation 1MB JPEG, PDF Local Authority; Any Proof substantiating Constitution 1MB JPEG, PDF Statutory Body; Any Proof Substantiating Constitution 1MB JPEG2 PDF Foreign Company Certificate for Establishment 1MB JPEG, PDF Foreign Limited Liability Partnership Certificate for Establishment 1MB JPEG, PDF Others Registration Certificate; Any Proof substantiating Constitution 1MB JPEG, PDF 2. While filling the details of Authorized Signatory, you are required to attach Photograph for each records entered. Maximum file Size for Photograph allowed is 100 KB and File Type must be JPEG only, 3. Proof of Authorized Signatory: Following Documents are required. Document Required File File Size Copy of Resolution passed by Board of Directors/ Managing Committee and Acceptance letter JPEG, PDF 100 KB Letter of Authorization JPEG, PDF 100 4. Documents

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wnership document 5. Shared Consent letter AND any 1 attachment Consent letter AND Property Tax Receipt OR Municipal Khata copy OR Electricity bill copy OR Legal ownership document 6 Others Legal ownership document Legal ownership document [IV] Documents Required to Complete the Application for Enrolment of GSTP 1. Applicant who is filing the application for enrolment of GSTP, is required to attach Photograph for each records entered. Maximum file Size for Photograph allowed is 100 KB and File Type must be JPEG only. 2. Documents required for Principal Place- of Business Sr.No. Nature of possession of remises Minimum No. of attachments Proof of Principal Place of Business 1 Own Any 1 attachment Property Tax Receipt OR Municipal Khata copy OR Electricity bill copy OR Legal ownership document 2 Leased Rent/ Lease agreement OR Rent receipt with NOC (In case of no/expired agreement) AND any 1 attachment Rent/ Lease agreement OR Rent receipt with NOC (In case of no/ expired agreement AND Pr

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