Goods and Services Tax

M/s. INTEGRA SOFTWARE SERVICES PVT. LTD. Versus COMMISSIONER OF GST & CENTRAL TAX, PUDUCHERRY
Service Tax
2018 (10) TMI 705 – CESTAT CHENNAI – TMI
CESTAT CHENNAI – AT
Dated:- 5-10-2018
ST/40213-40214/2018 and ST/40216 to ST/40225/2018 – 42551-42562/2018
Service Tax
Smt. Sulekha Beevi C.S, Judicial Member
For the Appellant : Shri S. Ramachandran, Cons.
For the Respondent : Shri R. Subramaniyan, AC (AR)
ORDER
1.0 The appellant M/s. Ingegra Software Services Pvt. Ltd., Puducherry is 100% EOU engaged in export of services in relation e-Publishing of books and related services for various publishers and corporate companies situated abroad.
1.1 Based on scrutiny of ER-2 returns, 12 show-cause notices were issued on various dates with proposals to recover ineligible Cenvat credit totaling to Rs. 55,86,302/- on the grounds that input services pertaining to such credits were not used for providing output services and that such services do not fall within the meaning of

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ned consultant Shri S. Ramachandran appeared and argued the matter. He submitted that credit has been disallowed to the tune of Rs. 1,28,473/- alleging that the appellants have not produced the documents. Out of this amount, he submitted that the demand to the tune of Rs. 2,766/- is not pressed by the appellants. For the balance amount of Rs. 1,25,707/-, he submitted that the invoices were produced by the appellants at the time of filing the refund claim. The original invoices were produced at the time of filing refund claim and the refund was sanctioned to the appellants. Thereafter, show-cause notice was issued proposing to disallow the credit. The appellants then produced xerox copies of such invoices. Authorities below have denied the credit stating that the appellant has not produced the original invoices. He submitted that the appellants cannot be expected to produce the original invoices when the original documents have been produced before the department along with the refund c

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at the appellants have already reversed this amount and the demand raised along with interest and penalties in this regard cannot sustain.
3. The learned Authorised Representative Shri R. Subramaniyan supported the findings in the impugned order.
4. Heard both sides.
5. After perusal of records, it was found that the appellants have availed credit to the tune of Rs. 1,25,707/- on photocopies of invoices.
6. The authority below has disallowed the credit for the reason that the documents are not proper. It is borne out from the records that appellants had originally filed a refund claim, which was sanctioned by the refund sanctioning authorities. It can be safely inferred that appellants have furnished documents for such sanction of refund. Since the appellants have already furnished the original invoices at the time of filing the refund claim, it cannot be expected of the appellants to produce the same in these proceedings before the authorities. Following the decision of M/s. Pepsi

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LIVEWELL ESTATES PVT. LTD. Versus CCT, Guntur GST
Service Tax
2018 (10) TMI 660 – CESTAT HYDERABAD – TMI
CESTAT HYDERABAD – AT
Dated:- 5-10-2018
ST/30687/2018 – A/31261/2018
Service Tax
Mr. P.K. Choudhary, MEMBER (JUDICIAL)
For the Appellant : Shri M.V.S. Prasad, Advocate
For the Respondent : Shri A.V.L.N. Chary, Superintendent /AR
ORDER
PER: MR. P.K. CHOUDHARY]
1. The facts of the case in brief are that the appellants M/s Livewell Estates Pvt. Ltd., Vijayawada are registered with Service Tax under the category of 'Renting of Immovable Property Service' and 'Construction of Residential Complex Service'. Appellant gave its building on lease to M/s Chermas Exquisite Limited from 01.07.2008 to 31.05.2026 vide lease deed dated 16.06.2008. Consequent to audit of appellant's books of accounts in 2013, show cause notice dated 24.08.2016 was issued proposing to demand interest of Rs. 6,46,150/- for the period 01.06.2008 to 30.09.2011. The original authority confirmed

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ment was upheld by Hon'ble High Court of Bombay vide their order dated 04.08.2011 as reported in [2011(23)S.T.R-561 (Bom.)]. The decision of the Hon'ble High Court of Bombay was challenged before Hon'ble Supreme Court by certain parties, other than the appellant and is pending for final decision. The Apex Court gave an interim order dated 19.10.2011 in respect of the parties to the appeal before it, directing predeposit by certain specified dates. It is the submission of Ld. Advocate that though the appellant herein was not a party to the interim order, the service tax due for the period 1.6.2008 to 30.9.2011, amounting to Rs. 21,43,717/- was paid in instalments and finally by 12.06.2012. Ld.  Advocate further argued that the appellant was under the bonafide belief that they are not required to pay the service tax in view of the order of Hon'ble Delhi High Court and subsequently pendency of appeals challenging the retrospective amendment to section 65(105)(zzzz) in 2010 before the

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,57,287/-
(c) 3rd instalment on 29.02.2012 Challan No. 00008
Rs. 3,57,285/-
Intimation given to JRO on 09.03.2012.
Rs.10,71,859/-
Appeal No. ST/30687/2018 (d) Total amount due upto 30.09.2011 ..
Rs. 21,43,717/-
(e) 50% of service tax paid in three instalments ..
Rs.10,71,859/-
(f) Balance 50% tax paid on 12.06.2012
Rs.10,71,859/-
Second Intimation given JRO on 18.06.2012.
5. I find that after receiving the intimation on 18.6.2012, the department should have determined the interest payable and communicated to the assessee and if the assessee did not pay the same, they had one year period for issuance of show cause notice. In this case, without intimating to the assessee that he is liable to pay interest and they should pay the same, the Officers proceeded to issue show cause notice straightaway.
Section 73(3) contemplates non issue of show cause notice in the event of an assessee paying full amount of service tax with interest. When the section and provisos are read togethe

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NUTRA SPECIALITIES PVT. LTD Versus CCT, Guntur GST
Central Excise
2018 (10) TMI 533 – CESTAT HYDERABAD – TMI
CESTAT HYDERABAD – AT
Dated:- 5-10-2018
E/30795/2018 – A/31262/2018
Central Excise
Mr. P.K. Choudhary, Member (Judicial)
For the Appellant : Shri R. Ravi Kumar, Advocate
For the Respondent : Shri V.R. Pawan Kumar, Superintendent /AR
ORDER
PER: MR. P.K. CHOUDHARY
1. The facts of the case in brief are that the appellant was earlier an 100% EOU having been established in terms of LOP No. Per.351/VSEZ/2006 dated 24.05.2006 issued by the Development Commissioner, VSEZ, Visakhapatnam engaged in the manufacture of bulk drug, having its factory located at Survey No. 69, Chandrapadi village, Vinjamur Mandal, Nellore

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ibunal.
2. Ld. Advocate appearing on behalf of appellants filed a list of dates and also copies of decisions relied upon. He submits that on being advised that the appellant is liable to pay service tax on the commission paid to their overseas agencies, covering the period from April 2006 to December 2012, involving an amount of Rs. 3,78,284/- and on being further advised to avail the VCES Scheme announced by the Government, they filed their declaration under VCES Scheme and also paid 50% of the service tax liability amounting to Rs. 1,89,142/- vide TR-6 challan No. 00381, dt. 29.12.2013 and paid the balance amount of 50% vide TR-6 Challan No. 0085, dated 27.06.2014. Ld. Advocate further submits that after filing their declaration under VC

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7) of CCR 2004 read with Notification No. 21/2014 CE(NT), dated 11.07.2014.
3. Ld. DR reiterates the orders of the lower authorities.
4. Heard both sides and perused the appeal records. I find that the appellants have paid the service tax and have also filed declaration under VCES. Final discharge certificate was issued only on 03.09.2014 and there was no occasion to avail the CENVAT credit prior to receiving of the discharge certificate. They have availed the CENVAT credit only on 30.09.2014. I observe that the lower authorities have failed to appreciate that input service tax payable under reverse charge was the issue to be considered and settled under VCES and it was reasonable for the appellants to await the acceptance of their applic

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SNJ Sugars and Products Limited Versus CCT, Tirupati GST
Central Excise
2018 (10) TMI 469 – CESTAT HYDERABAD – TMI
CESTAT HYDERABAD – AT
Dated:- 5-10-2018
E/30496/2018 – A/31251/2018
Central Excise
Mr. P.K. Choudhary, Member (Judicial)
For the Appellant : Shri J. Shankar Raman, Advocate
For the Respondent : Shri Dass Thavanam, Superintendent /AR
ORDER
PER: MR. P.K. CHOUDHARY]
1. The facts of the case in brief are that the appellant herein is engaged in the manufacture of sugar, Molasses, Denature Spirit, classifiable under chapter heading 17 and 22 of the first schedule of Central Excise Tariff Act, 1985. This is the fourth round of litigation before this Tribunal. The appellant vide page No. 128 of the Appeal Paper Book have filed chronology of dates and events showing that the period of dispute is from July 2003 to December 2004. Ld. Advocate appearing on behalf of the appellant submits that the present dispute is the partial rejection of refund claim to an

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well settled legal position that there must be a show cause notice under section 11A of Central Excise Act, 1944 for recovery of erroneous refund at the time of filing an appeal before the Commissioner (Appeals), Vijayawada after review under section 35(E) of Central Excise Act, 1944. In support of his submission, Ld. Advocate referred to Board's Circular No. 423/56/98-CX, dated 22.09.1998 and also relied upon the following decisions:
a) CCE, Coimbatore vs. Pricol Ltd. [2015(320)ELT 703 (Mad.)]
b) Nestle India Ltd. vs. CCE, Goa [2009(240)ELT 426 (Tri.-Mumbai]
c) Golden Plast Rigid PVC Pipes vs. CCE, Trichy [2018(13)GSTL 321 (Tri.-Chennai)]
2. Ld. DR reiterates the findings of the Commissioner (Appeals) and also files a statement showing the chronological events which lead to the filing of instant refund claims. He further argued that there is no infirmity in the impugned order and cited the following decisions in support of his submissions:
a) Gujarat State Fertilisers & Chemi

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is no more resintegra as decided by the Tribunal in the case of Golden Plast Rigid PVC Pipes vs. CCE, Trichy (supra). The relevant paras are reproduced:
“5. Based on the investigations initiated by the department and the short-payment of duty pointed out, the appellant had paid up an amount of Rs. 3,82,431/- in the formal proceedings issued for recovery and appropriation of this amount by a show cause notice. The adjudicating authority dropped the proceedings. In consequence, the appellant filed refund claim seeking refund of the amount paid by them at the investigation stage. In the order dated 14-3-2007, the adjudicating authority found that while the refund claim has been filed beyond the stipulated period of one year, however as the entire amount was paid under protest, their claim is not hit by limitation. The adjudicating authority held that the refund claim is eligible for sanction on merits and sanctioned the amount of Rs. 3,82,431/-. Accordingly, in case the department felt

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cise Act or demands under Section 11A within the statutory time-limit as laid down.”
The SC in the case of CCE v. Re-Rolling Mills [reported in 1997 (94) E.L.T. 8 (S.C.)] has inter alia held as following.
“The Learned Counsel for the parties do not dispute that this appeal is covered by the decision of this Court in Union of India & Ors. v. Jain Shudh Vanaspati Ltd. & Anr. – 1996 (86) E.L.T. 460 (S.C.) = (1996) 10 SCC 320. In that case the Court was dealing with Section 28 of the Customs Act which is in pari materia with Section 11A of the Central Excise Act. The said decision is thus applicable to the present case also. For the reasons given in the said judgment, the appeal is dismissed”.
In this context the point to be stressed is that the Order passed u/s 35E(2) does not automatically result in the recovery of the refund. This has to be followed by SCN u/s 11A which should be issued within 6 months from the date of actual refund. Since time-limit for filling appeal u/s 35E(2)

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fully aware of the above Board circular which is also binding on them. Nonetheless, no show cause notice has been issued in the present case proposing recovery of the alleged “erroneously refunded amount”.
5.2 This aspect should have been taken note by the lower appellate authority. The second proviso to Section 35A of the Act requires, inter alia, that where Commissioner (Appeals) is of the opinion that any amount has been erroneously refunded, appellant should be given notice within the time limit specified in Section 11A of the Central Excise Act. Relevant section is reproduced below :-
“11A. Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded. – (1) When any duty of Excise has not been levied or paid or has been short-levied or short-paid or erroneously refunded, whether or not such nonlevy or non-payment, short-levy or short payment or erroneous refund, as the case may be, was on the basis of any approval, acceptance or assessment r

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Jurisdiction of Central and State tax administrations under GST – Both the Central and State tax administrations shall have the power to take intelligence-based enforcement action in respect of the entire value chain
D.O. F. No. CBEC/20/43/01/2017-GST (Pt.) Dated:- 5-10-2018 Clarifications / Instructions / Orders
GST
GOVERNMENT OF INDIA
MINISTRY OF FINANCE / DEPARTMENT OF REVENUE
CENTRAL BOARD OF EXCISE & CUSTOMS
NORTH BLOCK, NEW DELHI-110001
Tele : +91-11-23094828 Fax : +91-11-23092512
Dated: 5th October, 2018
D.O. F. No. CBEC/20/43/01/2017-GST (Pt.)
Dear Colleague,
It has been brought to the notice of the Board that there is ambiguity regarding initiation of enforcement action by the Central tax officers in case of taxpay

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enforcement action on the entire taxpayer's base irrespective of the administrative assignment of the taxpayer to any authority. The authority which initiates such action is empowered to complete the entire process of investigation, issuance of SCN, adjudication, recovery, filing of appeal etc. arising out of such action.
4. In other words, if an officer of the Central tax authority initiates intelligence based enforcement action against a taxpayer administratively assigned to State tax authority, the officers of Central tax authority would not transfer the said case to its State tax counterpart and would themselves take the case to its logical conclusions.
5. Similar position would remain in case of intelligence based enforcement ac

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THE BIHAR GOODS AND SERVICES TAX (AMENDMENT) ORDINANCE, 2018
Bihar Ordinance No. 1-2018 Dated:- 5-10-2018 Bihar SGST
GST – States
Bihar SGST
Bihar SGST
[Bihar Ordinance No. 1, 2018]
THE BIHAR GOODS AND SERVICES TAX (AMENDMENT)
ORDINANCE, 2018
AN
ORDINANCE
to amend the Bihar Goods and Services Tax Act, 2017(Bihar Act 12 of 2017).
Preamble – WHEREAS, The Legislature of the State of Bihar is not in session;
AND, WHEREAS, the Governor of Bihar is satisfied that the circumstances exist which render it necessary for him to take immediate action to amend the Bihar Goods and Services Tax Act, 2017 (ACT 12, 2017), in the manner hereinafter appearing.
NOW, THEREFORE, in exercise of the powers conferred by clause (1) of Article 213 of the Constitution of India, the Governor of Bihar is pleased to promulgate the following Ordinance:-
1. Short title and commencement.- (1) This Ordinance may be called the Bihar Goods and Services Tax (Amendment) Ordinance, 2018.
(2) Save as

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e following sub-clause shall be substituted, namely:-
“(h) activities of a race club including by way of totalisator or a license to book maker or activities of a licensed book maker in such club; and”;
(4) clause (18) shall be omitted;
(5) in clause (35), for the word, brackets and letter “clause (c)”, the word, brackets and letter “clause (b)” shall be substituted;
(6) in clause (69), in sub-clause (f), after the word and figures “article 371”, the words, figures and letter “and article 371J” shall be inserted;
(7) in clause (102), the following Explanation shall be inserted, namely:
'Explanation.For the removal of doubts, it is hereby clarified that the expression “services” includes facilitating or arranging transactions in securities;'.
3. Amendment of section 7.-In section 7 of the principal Act, with effect from the 1st day of July, 2017,
(1) in sub-section (1),
(a) in clause (b), after the words “or furtherance of business;”, the word “and” shall be inserted and sha

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uncil, by notification, specify a class of registered persons who shall, in respect of supply of specified categories of goods or services or both received from an unregistered supplier, pay the tax on reverse charge basis as the recipient of such supply of goods or services or both, and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to such supply of goods or services or both.”.
5 . Amendment of section 10.-In section 10 of the principal Act,-
(1) in sub-section (1) –
(a) for the words “in lieu of the tax payable by him, an amount calculated at such rate”, the words, brackets and figures “in lieu of the tax payable by him under sub-section (1) of section 9, an amount of tax calculated at such rate” shall be substituted;
(b) in the proviso, for the words “one crore rupees, as may be recommended by the Council.” the words “one crore and fifty lakh rupees as may be recommended by the Council.” shall be substit

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incipal Act, in sub-section (2),
(1) in clause (b), for the Explanation, the following Explanation shall be substituted, namely:-
“Explanation.-For the purposes of this clause, it shall be deemed that the registered person has received the goods or, as the case may be, services-
(i) where the goods are delivered by the supplier to a recipient or any other person on the direction of such registered person, whether acting as an agent or otherwise, before or during movement of goods, either by way of transfer of documents of title to goods or otherwise;
(ii) where the services are provided by the supplier to any person on the direction of and on account of such registered person.”;
(2) in clause (c), for the word and figures “section 41”, the words, figures and letter “section 41 or section 43A” shall be substituted.
9. Amendment of section 17.-In section 17 of the principal Act,
(1) in sub-section (3), the following Explanation shall be inserted, namely:
'Explanation.-For the

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i) for transportation of goods;
(ab) services of general insurance, servicing, repair and maintenance in so far as they relate to motor vehicles, vessels or aircraft referred to in clause (a) or clause (aa):
Provided that the input tax credit in respect of such services shall be available-
(i) where the motor vehicles, vessels or aircraft referred to in clause (a) or clause (aa) are used for the purposes specified therein;
(ii) where received by a taxable person engaged-
(I) in the manufacture of such motor vehicles, vessels or aircraft; or
(II) in the supply of general insurance services in respect of such motor vehicles, vessels or aircraft insured by him;
(b) the following supply of goods or services or both-
(i) food and beverages, outdoor catering, beauty treatment, health services, cosmetic and plastic surgery, leasing, renting or hiring of motor vehicles, vessels or aircraft referred to in clause (a) or clause (aa) except when used for the purposes specified therei

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-In section 22 of the principal Act,
(1) in sub-section (1), after the proviso, the following proviso shall be inserted, namely:-
“Provided further that where such person makes taxable supplies of goods or services or both from a special category State in respect of which the Central Government has enhanced the aggregate turnover referred to in the first proviso, he shall be liable to be registered if his aggregate turnover in a financial year exceeds the amount equivalent to such enhanced turnover.";
(2) in the Explanation, in clause (iii), after the word “Constitution”, the words “except the State of Jammu and Kashmir and States of Arunachal Pradesh, Assam, Himachal Pradesh, Meghalaya, Sikkim and Uttarakhand” shall be inserted.”.
12. Amendment of section 24.-In section 24 of the principal Act, in clause (x), after the words “commerce operator”, the words and figures “who is required to collect tax at source under section 52” shall be inserted.
13. Amendment of section 25.-I

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owing proviso shall be inserted, namely:-
“Provided that during pendency of the proceedings relating to cancellation of registration filed by the registered person, the registration may be suspended for such period and in such manner as may be prescribed.”;
(3) in sub-section (2), after the proviso, the following proviso shall be inserted, namely:-
“Provided further that during pendency of the proceedings relating to cancellation of registration, the proper officer may suspend the registration for such period and in such manner as may be prescribed.”.
15. Amendment of section 34.-In section 34 of the principal Act,
(1) in sub-section (1),
(a) for the words “Where a tax invoice has”, the words “Where one or more tax invoices have” shall be substituted;
(b) for the words “a credit note”, the words “one or more credit notes for supplies made in a financial year” shall be substituted;
(2) in sub-section (3),
(a) for the words “Where a tax invoice has”, the words “Where one or more

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uch calendar month or part thereof” shall be omitted;
(c) the following proviso shall be inserted, namely:-
“Provided that the Government may, on the recommendations of the Council, notify certain classes of registered persons who shall furnish return for every quarter or part thereof, subject to such conditions and safeguards as may be specified therein.”;
(2) in sub-section (7), the following proviso shall be inserted, namely:
“Provided that the Government may, on the recommendations of the Council, notify certain classes of registered persons who shall pay to the Government the tax due or part thereof as per the return on or before the last date on which he is required to furnish such return, subject to such conditions and safeguards as may be specified therein.”;
(3) in sub-section (9),
(a) for the words “in the return to be furnished for the month or quarter during which such omission or incorrect particulars are noticed”, the words “in such form and manner as may be prescr

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put tax credit by the recipient shall be such as may be prescribed.
(4) The procedure for availing input tax credit in respect of outward supplies not furnished under sub-section (3) shall be such as may be prescribed and such procedure may include the maximum amount of the input tax credit which can be so availed, not exceeding twenty percent. of the input tax credit available, on the basis of details furnished by the suppliers under the said sub-section.
(5) The amount of tax specified in the outward supplies for which the details have been furnished by the supplier under sub-section (3) shall be deemed to be the tax payable by him under the provisions of the Act.
(6) The supplier and the recipient of a supply shall be jointly and severally liable to pay tax or to pay the input tax credit availed, as the case may be, in relation to outward supplies for which the details have been furnished under sub-section (3) or sub-section (4) but return thereof has not been furnished.
(7) For

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res and letter “section 41 or section 43A” shall be substituted;
(2) in sub-section (5),
(a) in clause (c), the following proviso shall be inserted, namely:
“Provided that the input tax credit on account of State tax shall be utilised towards payment of integrated tax only where the balance of the input tax credit on account of central tax is not available for payment of integrated tax;”;
(b) in clause (d), the following proviso shall be inserted, namely:
“Provided that the input tax credit on account of Union territory tax shall be utilised towards payment of integrated tax only where the balance of the input tax credit on account of central tax is not available for payment of integrated tax;”.
21. Insertion of section 49A and section49B.- After section 49 of the principal Act, the following sections shall be inserted, namely:
“49A. Utilisation of input tax credit subject to certain conditions.-
Notwithstanding anything contained in section 49, the input tax credit on account

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rated supplies”, the words “export” and “exports” shall respectively be substituted;
(2) in the Explanation, in clause (2),
(a) in sub-clause (c), in item (i), after the words “foreign exchange”, the words “or in Indian rupees wherever permitted by the Reserve Bank of India” shall be inserted;
(b) for sub-clause (e), the following sub-clause shall be substituted, namely:
“(e) in the case of refund of unutilised input tax credit under clause (ii) of the first proviso to sub-section (3), the due date for furnishing of return under section 39 for the period in which such claim for refund arises;”.
24. Amendment of section 79.-In section 79 of the principal Act, after sub-section (4), the following Explanation shall be inserted, namely:-
'Explanation.For the purposes of this section, the word person shall include “distinct persons” as referred to in sub-section (4) or, as the case may be, sub-section (5) of section 25.'.
25. Amendment of section 107.-In section 107 of the principal

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Schedule I of the principal Act, in paragraph 4, for the words “taxable person”, the word “person” shall be substituted.
30. Amendment of Schedule II.-In Schedule II of the principal Act, in the heading, after the word “activities”, the words “or transactions” shall be inserted and shall be deemed to have been inserted with effect from the 1st day of July, 2017.
31. Amendment of Schedule III.-In Schedule III of the principal Act, –
(1) after paragraph 6, the following paragraphs shall be inserted, namely:
“7. Supply of goods from a place outside India to another place outside India without such goods entering into India.
8.(a) Supply of warehoused goods to any person before clearance for home consumption;
(b) Supply of goods by the consignee to any other person, by endorsement of documents of title to the goods, after the goods have been dispatched from the port of origin located outside India but before clearance for home consumption.”;
(2) The Explanation shall be numbered as

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Online registration and online filing of the claims, by the eligible units for disbursal of budgetary support under Goods and Service Tax Regime, located in States of Jammu & Kashmir, Uttarakhand, Himachal Pradesh and North East including Sikkim-reg.
1067/6/2018 Dated:- 5-10-2018 Circular
Central Excise
Circular No. 1067/6/2018-CX
F.No: 116/15/2017-CX-3
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs
New Delhi, dated the 5th October, 2018
To
The Principal Chief Commissioner/ Chief Commissioner of GST & Central Excise (Chandigarh, Meerut, Kolkata and Shillong zone) DG, GSTI.
Subject: Online registration and online filing of the claims, by the eligible units for disbursal of budgetary support under Goods and Service Tax Regime, located in States of Jammu & Kashmir, Uttarakhand, Himachal Pradesh and North East including Sikkim. -reg.
Madam/Sir,
Department of industrial Policy and Promotion (DIPP), Ministry of Commerce &

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hod for determination of amount of Budgetary Support, recovery procedure thereof etc. has been enumerated in the scheme.
ACES-GST portal for the scheme.
2.1. In terms of para 8.1 of the scheme eligible units are required to obtain one time registration on the ACES-GST portal and obtain a unique ID which shall be used for filing application by the eligible units for reimbursement of budgetary support on the ACES-GST portal. The application filed is required to be processed and sanctioned by the Deputy Commissioner or Assistant Commissioner of the Central Tax.
2.2. In order to implement the scheme Board has issued Circular Nos. 1060/9/2017-CX dated 27.11.2017 and 1061/10/2017-CX dated 30.11.2017. It was decided that units may be registered for the scheme on the basis of manual application and claim for quarter ending September, 2017 was also directed to be filed and processed manually. The same stands replicated and accordingly registration of the units and filing of the claims up to

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y stands completed. Phase (iii) which seeks to integrate the portal with PFMS is under development and likely to be ready by November, 2018. With this total automation of the scheme as per the notification would be implemented. Tax payers are requested to ensure that they complete their processes related to phase one expeditiously as per the procedure detailed in para 4 below. Now it is proposed to implement phase (i) and (ii) without any exceptions.
3.2. It has been decided by the Board that no claim for the quarter ending September, 2018, onwards shall be allowed to be filed manually. Further, all claims after 15 October, 2018 shall be required to filed and processed in terms of para 8.1 of the scheme. In other words claims will have to be necessarily filed and processed online. After sanction of the claims online the amount sanctioned would be credited into accounts of the beneficiaries through PFMS platform as per the standard operating procedure being followed in terms of Board&#

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on is smooth and achieved within the time limit. Jurisdictional Commissioners of Central Tax shall monitor this transition by hand holding the eligible units so that 100% of the manually registered units existing as on 30.09.2018 are registered online by 15.10.2018 and they are in a position to file online claims on or after 15.10.2018. Unique ID generated online would be the registration no. under the scheme and relevant for online filing, processing and sanction and payment of claims. Cross referencing of manual registration with online registration is required to be maintained in the records maintained in the Division.
Steps involved for registration for Scheme of Budgetary Support
5. (i) Registered GST taxpayers in the 11 States( North East including Sikkim, Jammu and Kashmir, Uttrakahand and Himachal Pradesh) can obtain login credentials on the CBEC GST Portal (www.cbec-gst.gov.in) by entering their GSTIN under 'login'.
(ii) A one-time password is sent to the Email-id a

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Notifications issued under CGST Act, 2017 applicable to Goods and Services Tax (Compensation to States) Act, 2017
68/42/2018 Dated:- 5-10-2018 CGST – Circulars
GST
Circular No. 68/42/2018-GST
F. No. 354/360/2018-TRU
Government of India
Ministry of Finance
Department of Revenue
Tax research Unit
****
Room No. 146G, North Block,
New Delhi, 5th October 2018
To,
The Principal Chief Commissioners/Chief Commissioners/ Principal Commissioners/ Commissioner of Central Tax (All) /
The Principal Director Generals/ Director Generals (All)
Madam/Sir,
Subject: Notifications issued under CGST Act, 2017 applicable to Goods and Services Tax (Compensation to States) Act, 2017
Representations have been received by the Board regarding t

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nd restrictions as may be prescribed. Notification No. 16/2017- Central Tax(Rate) dated 28.06.2017 has been issued specifying UN and specified international organizations, foreign diplomatic missions or consular posts in India, or diplomatic agents or career consular officers posted therein for the purposes of the said section.
3. Section 11 of the Goods and Services Tax (Compensation to States) Act, 2017(hereinafter referred to as 'the Compensation Cess Act'), provides that provisions of CGST Act and IGST Act apply in relation to levy and collection of Compensation Cess. Further, section 9(2) of the Compensation Cess Act provides that for all the purposes of claiming refunds, except the form to be filed, the provisions of the CGST Act and

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Man power supply service to govt, Goods and Services Tax – GST
Query (Issue) Started By: – PK Rattan Dated:- 4-10-2018 Last Reply Date:- 5-10-2018 Goods and Services Tax – GST
Got 4 Replies
GST
In Chandigarh Administration, works relating to Public Health Services have been notified both under Engineering department of Chandigarh Administration and Municipal Corporation.
My Query is
1) Whether Man Power contracts executed by officers of Chandigarh Administration for Pure Services in respect of Public Health works under Engineering Department of Chandigarh Administration are exempted from GST, TDS ?
2) And on the other hand similar Man Power Contracts executed by Officers of Municipal Corporation in respect of Public Health w

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Clean Energy Cess and States Compensation Cess serve different purposes; legislative policy determines any credit or set-off.
Case-Laws
GST
The Clean Energy Cess and States Compensation Cess are entirely different from each other, payment of Clean Energy Cess was for different purpose and has no bearing or connection with States Compensation Cess. Giving credit or set off in the payment is legislative policy which had to be reflected in the legislative scheme.
TMI Updates – Highligh

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Supreme Court Upholds Validity of State Compensation Cess Under GST Act, 2017; Not Colorable Legislation.
Case-Laws
GST
Validity of the Goods and Services Tax (Compensation to States) Act, 2017 – State compensation cess is “with respect to” goods and services tax, it is a tax. – It is not a colourable legislation – Levy of Compensation to States Cess is an increment to goods and services tax which is permissible in law.
TMI Updates – Highlights, quick notes, marquee, annotation,

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Printing Question Papers Classified as Service Supply Under Heading 9989 in GST Service Classification Scheme.
Case-Laws
GST
Classification of Supply – Supply of goods or services? – The acti

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FAKE ITC REVERSE
Query (Issue) Started By: – vikas kumar Dated:- 4-10-2018 Last Reply Date:- 26-10-2018 Goods and Services Tax – GST
Got 6 Replies
GST
Sir
I have a query
If an assessee has not filed her GSTR 1 for July 2018. And in this return he has ITC, reflecting in her GSTR2A. But no credit is taken in her electronic credit ledger, as she has not filed her return till date. This ITC is on B2B invoices which are fake.
What would be the consequence.
As per cgst act, to avail ITC, filing of return is mandatory. If one has not filed her return, department can not charge her for fake ITC.
The assessee has not filed GSTR 1 OR GSTR 3B for July 18. This amount of fake ITC is reflecting in her GSTR 2A.
Is there any escape, as

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C on fake invoice, how can you be held responsible ?
Reply By DR.MARIAPPAN GOVINDARAJAN:
The Reply:
I endorse the views of Shri Sethi.
Reply By Yash Jain:
The Reply:
Dear Vikas Ji,
Further to concurrence with both the esteemed expert, I request you to please inform the Vendor who has uploaded the invoice mistakenly in your name.
Inform him to rectify the said invoice by amending the GSTR 1 before 10.10.2018 so that the eligible person (The correct person in whose GSTR 2A the invoice should have appeared) will get the Input tax credit.
You will be able to save someelse eligible ITC (If any).
Reply By Ganeshan Kalyani:
The Reply:
The due date of GSTR-1 of September 2018 month is 31.10.2018. Hence, the person who has uploaded the sale

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Refund of input tax credit in textile sector particularly to manufacturer of manmade textile material or staple fabric
By: – DEVKUMAR KOTHARI
Goods and Services Tax – GST
Dated:- 4-10-2018

Relevant provisions:
Sections of CGST Act
Sec 54(3)(ii) – Refund of tax
Sec 2(52) – Meaning of goods
Sec 2(106) – Tax period
Sec 2(112) – Adjusted total turnover
Rule 89(5) of the CGST Rules
Notification No. 5/2017 – Central Tax (Rate) dated 28.06.2017
Notification No. 20/2018 – Central Tax (Rate) dated 26.07.2018
Circular No. 56/30/2018 dated 24.08.2018
Synopsis:
Accumulation of input tax credit happens when tax paid on inputs is more than output tax liability. Such unutilized tax credit will have to be carried over to the next financial year till it can be utilized by the registered person for payment of output tax liability. However GST Law permits refund of such ITC in two scenarios., namely if such credit accumulation is on account of zero rated supplies or inverted du

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5311
Woven fabrics of other vegetable textile fibres, paper yarn
5.
5407, 5408
Woven fabrics of manmade textile materials
6.
5512 to 5516
Woven fabrics of manmade staple fibres
7.
60
Knitted or crocheted fabrics [All goods]
Now government has issued another notification no 20/2018 on 26/07/2018 giving relief to fabrics manufactures to claim refund of excess ITC accumulated on and after 01.08.2018.
Meaning of inverted tax structure
Inverted tax structure means a situation where input tax rate in higher than output tax rate on outward supplies. This results in accumulation of ITC in the hands of registered persons.
In this articles author want to discuss the situation of inverted tax structure in relation to textiles industry
The Indian textile industry in highly fragmented consisting of small scale and tiny units. Most of the weavers are uneducated and operating loom with the help of family member and uneducated laborers. The textile industry is labour intensive having s

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d of duty accumulated after 01.08.2018.
Now many more issued will arise if we strictly analyses the language of the notification. According to the notification, only input tax credit accumulated of in respect of goods is eligible for refund. According to this notification, what happens to excess credit accumulated on account of services or capital goods or ITC accumulated on account of stock- in- trade. Credit accumulated up to 31st July shall lapsed but according to Sec 54(3), a registered person cannot claim refund. It is nowhere mentioned in the law that excess duty will lapse.
Again Government issued one more circular 56/2018 on 24.08.2018 clarifying doubts regarding unutilized input credit on capital goods and services and also on stock in hand as on 31.07.2018. Government has clarified that inverted duty will lapse only on input goods only. A registered person may carry forward ITC accumulated on account of capital goods and services till next financial year till it can be util

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” means the maximum refund that is admissible;
(B) “Net ITC” means input tax credit availed on inputs and input services during the relevant period;
(C) “Turnover of zero-rated supply of goods” means the value of zero-rated supply of goods made during the relevant period without payment of tax under bond or letter of undertaking;
(D) “Turnover of zero-rated supply of services” means the value of zero-rated supply of services made without payment of tax under bond or letter of undertaking, calculated in the following manner, namely:-
Zero-rated supply of services is the aggregate of the payments received during the relevant period for zero-rated supply of services and zero-rated supply of services where supply has been completed for which payment had been received in advance in any period prior to the relevant period reduced by advances received for zero-rated supply of services for which the supply of services has not been completed during the relevant period;
(E) “Adjusted Total

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two purposes. First to utilize credit for payment of future tax liability and second to claim refund. If refund is not allowed then it cannot be equated with lapsing of credit. In my view the power to deny the refund of ITC can be compared with the power to reversal of ITC itself.
Therefore justifying the issue of Notification No. 20/2018 CT (Rate) dated 26.07.2018 vide Circular No. 56/30/2018 GST dated 24.08.2018 to the extent refund is not allowed, seems not justified.
Request to readers:
Readers are requested to send their views, feedback and suggestion on the subject for brain storming and to improve the understanding of the subject and to remove mistake, and deficiency, if any in the understanding. For this purpose email id of authors

By CA Rajendra Kumar Rathi, Erode.
rkrathigst@gmail.com
Reply By SUDHIRKUMAR SHAH as =
sir as per my understanding, following steps are required to be follwed
ITC-capital goods-input services-stock on 31-07-2018= Net ITC
NOW, LAPSE OF ITC

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M/s RK International Versus Union Of Iindia And 3 Others
GST
2018 (10) TMI 1648 – ALLAHABAD HIGH COURT – TMI
ALLAHABAD HIGH COURT – HC
Dated:- 4-10-2018
WRIT TAX No. 1328 of 2018
GST
Mr. Bharati Sapru And Mr. Salil Kumar Rai, JJ.
For the Appellant : Naveen Chandra Gupta
For the Respondent : A.S.G.I.,C.S.C.
ORDER
Heard Shri N.C. Gupta, learned counsel for the petitioner and Shri C.B.Tripathi, learned Standing Counsel for the respondent.
The goods of the petitioner were

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Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117(1A) of the Uttarakhand Goods and Service Tax Rules, 2017 in certain cases
5027/CSTUK/GST-Vidhi Section/2018-19/ON-04 Dated:- 4-10-2018 Uttarakhand SGST
GST – States
Commissioner State Tax Uttarakhand
ORDER
October 04, 2018
Subject : Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117(1A) of the Uttarakhand Goods and Service Tax Rules, 2017 in certain cases.
N

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In Re: M/s. Goa Tourism Development Corporation Ltd
GST
2018 (11) TMI 1347 – AUTHORITY FOR ADVANCE RULING, GOA – 2018 (19) G. S. T. L. 700 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING, GOA – AAR
Dated:- 4-10-2018
GOA/GAAR/4 of 2018-19
GST
ASHOK V. RANE AND S.K. SINHA, MEMBER
PROCEEDING
(Under Section 98 of the Goa Goods and Services Tax, Act 2017)
The present application has been filed under Section 97 of the Goa Goods and Services Tax Act, 2017 and the Central Goods and Services Tax, Act, 2017 (hereinafter referred to as the SGST Act and CGST Act) by M/s. Goa Tourism Development Corporation Ltd., 3rd Floor, Paryatan Bhavan, Patto, Panaji – Goa (hereinafter referred to as the applicant) seeking an Advance Ruling in respect of the following question : “Whether GST is applicable on One Time Concession Fees Charged by the applicant in respect of their property at Anjuna, Goa which is given to M/s. Myrayash Hotels Pvt. Ltd. for a long term lease of 60 years for de

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te Investment mode on DBFOT Basis (Design Build, Finance, Operate and Transfer).
4. During the hearing, it was submitted by the authorised representative of the applicant that the one-time upfront concession fee charged by the applicant, an undertaking of Government of Goa, for lease of 60 years granted to M/s. Myrayash Hotels Pvt. Ltd., Mumbai is exempted from payment of GST under Sr. No. 41 of Notification No. 12/2017-C.T. (Rate), 28-6-2017 as amended by Notification No. 32/2017-C.T. (Rate), dated 13-10-2017. The Entry No. 41 reads as follows :
 “Upfront amount (called as premium, salami, cost, price, development charges or by any other name) payable in respect of service by way of granting of long term lease of thirty years, or more) of industrial plots for development of infrastructure for financial business, provided by the State Government Industrial Development Corporations or Undertakings or by any other entity having 50 percent or more ownership of Central Governme

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ions are satisfied which will be evident from their following submissions :
(i)      As per the concession agreement dated 9-12-2016 and letter No. GTDC/Hotel Properties/2012-13/3687, dated 24-12-2016 both of Goa Tourism Development Corporation Ltd., the upfront concession fees payable is Rs. 2,80,00,000/- (Rupees Twenty-Eight Crore) as specified in Clause No. 4.1.3 of the agreement and above said letter.
          Therefore, the first condition that the exemption is for upfront concession fees, is satisfied, in fact, the invoices also give the description as Up-Front Concession Fees with respect to Anjuna Property.
(ii)    The period of lease is 60 years as mentioned in Clause No. 3.1.1 of the agreement with Goa Tourism Development Corporation Ltd. Therefore, the period of lease is more than 30 years as required under Entry No. 41 of the notification.
(iii)   The word 'industry' has been

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s. GTDC which is a State Government undertaking. As per the notification, the lease can be granted either by Industrial Development Corporation or by the State Government undertaking. In their case, GTDC is a State Government undertaking. Therefore, the fourth condition is also satisfied.
          It is seen that, the applicant has signed concession agreement for DBFOT basis (Design, Build, Finance, Operate and Transfer) and received up front concession fee of Rs. 25,20,00,000/- for a period of 30 years, extendable by further period of 30 years totaling 60 years.
          In the instance case M/s. Goa Tourism Development Corporation, undertaking having more than 50% ownership of the State Government has leased property to M/s. Myrayash Hotel Pvt. Ltd., for development of infrastructure for financial business on Private Investment mode on DBFOT basis (Design, Build, Finance, Operate and Transfe

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ndertaking of Goa Government. (b) The lease shall be for a period of 30 years or more; in the present matter the lease is made for 60 years. (c) The long term lease shall be in respect of industrial plots or plots for development of infrastructure for financial business, located in any industrial or financial business area. The said Notification or GST Act, 2017 does not define the 'industrial or financial business area', therefore, this bench is inclined to borrow the definition of 'industrial or financial business area' from any other statute. As per sub-section (g) of Section 2 of the Goa Industrial Development Act, 1965 the 'Industrial Area' means – “any area declared to be an industrial area by the State Government by Notification in the Official Gazette, which is to be developed and where industries are to be accommodated”. Thus, for considering any area as industrial or financial business area it is necessary that the area must be declared as industrial or financial business are

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Hon'ble High Court Bombay has dealt with the identical issue in the matter of Writ Petition No. 12194 of 2017 [2018 (12) G.S.T.L. 232 (Bom.) in the case of Builders Association of Navi Mumbai and Neelsidhi Realties v. Union of India and Others. The issue before their lordship was to decide whether GST can be levied and collected on the long term lease granted by City Industrial and Development Corporation of Maharashtra Ltd. (CIDCO) for 60 years. While dealing with the issue the Hon'ble High Court has observed that lease premium amount is a consideration against supply of service and is subject to Goods and Services Tax.
11. Reliance may also be place on the decision of Hon'ble High Court Allahabad in the case of Greater Noida Industrial Development Authority v. Commissioner of Customs, Central Excise [2015 (40) S.T.R. 95 (All.)], wherein the Hon'ble High Court while considering the demand, though not arising out of GST, but under the Finance Act, 1994 in relation to the services

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can be easily secreted that if the contract is made in Service Tax regime and the service is provided in the GST regime or the service is in the nature of continuous supply of service, the same shall be liable to tax under the GST Act. In the instant matter, though the consideration against service is received prior to the appointed day and the contract was made in service tax regime, it cannot be said that the supply of service is completed. It can easily be understand that the consideration is received against the services to be provided for next 60 years i.e. the supply of service is in the nature of continuous supply of service. Therefore, the same is liable to be taxed under GST Act.
Advance Ruling under Section 98 of the CGST/GGST Act, 2017
14. The service provided by the applicant in the instant matter, is not falling under the criterion mentioned at Sr. No. 41 of the Notification No. 12/2017-Central Tax (Rate), dated 28-6-2017 as amended by the Notification No. 32/2017-C

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Commissioner of Goods and Service Tax, Gurugram Versus M/s Amira Foods (India) Limited
Service Tax
2018 (10) TMI 1281 – PUNJAB AND HARYANA HIGH COURT – TMI
PUNJAB AND HARYANA HIGH COURT – HC
Dated:- 4-10-2018
STA No.16 of 2018 (O&M)
Service Tax
MR RAJESH BINDAL AND MR AMIT RAWAL, JJ.
For The Appellant : Mr. Sharan Sethi, Advocate
ORDER
Rajesh Bindal, J.
This is an appeal against the order dated 27.03.2017 passed by the Customs, Excise & Services Tax Appellate Tribunal

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NOUSHAD ALLAKKAT Versus THE STATE TAX OFFICER (WC) STATE GST DEPARTMENT, MANJERI, THE ASST. TAX OFFICER SQUAD NO. VII, STATE GST DEPARTMENT, PALAKKAD, STATE TAX OFFICER SQUAD NO. VII, STATE GST DEPARTMENT, PALAKKAD, STATE OF KERALA REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, THIRUVANANTHAPURAM AND THE MANAGER INDIAN BANK, MALAPPURAM BRANCH, MALAPPURAM
GST
2018 (10) TMI 1189 – KERALA HIGH COURT – [2019] 61 G S.T.R. 295 (Ker), 2019 (23) G. S. T. L. 3 (Ker.)
KERALA HIGH COURT – HC
Dated:- 4-10-2018
WP (C). No. 32237 of 2018
GST
MR DAMA SESHADRI NAIDU, J.
For The Petitioner : SRI. HARISANKAR V. MENON, SMT. K. KRISHNA AND SMT. MEERA V. MENON
For The Respondents : GP. DR. THUSHARA JAMES., SRI. S EASWARAN
JUDGMENT
Th

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put in place. In the meanwhile, if the respondents invoke the bank guarantee, the petitioner's right to statutory remedy becomes illusory.
4. The petitioner also seeks another relief: “To declare that Rule 140(2) of the CGST Rules 2017 is not to apply as against detention of the goods under Section 129 of the CGST Act.”
5. The petitioner's counsel has brought to my notice a judgment of this Court in Commercial Tax Officer v. Madhu (2017) 105 VST 244 (Kerala). This Court has held that the dealer ought to produce the goods at the time of adjudication. Here, the petitioner has not produced; so it suffered penalty. As the judgment emanates from a Division Bench, it is not in my remit to reexamine the precedential proposition. At the

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M/s. K.L. JOHAR AND COMPANY AND MS. GENERAL TRANSPORT Versus 1 ASST. STATE TAX OFFICER STATE GOODS & SERVICES TAX DEPARTMENT, ALUVA, STATE TAX OFFICER STATE GOODS & SERVICES TAX DEPARTMENT, ALUVA, THE SOUTH INDIAN BANK LTD., AND STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, THIRUVANANTHAPURAM
GST
2018 (10) TMI 1188 – KERALA HIGH COURT – TMI
KERALA HIGH COURT – HC
Dated:- 4-10-2018
WP(C). No. 6417 of 2018
GST
MR DAMA SESHADRI NAIDU, J.
For The Petitioner : SRI. HARISANKAR V. MENON, SMT.K.KRISHNA AND SMT.MEERA V.MENON
For The Respondent : DR. THUSHARA JAMES
JUDGMENT
The petitioner, a distributor, had its goods intercepted and detained. Later, under Section 129 of the Central State Goods and Services Tax Ac

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the Appellate Authority. For that, the learned counsel seeks the Court's indulgence to have the delay condoned because the petitioner, according to him, bona fide pursued this writ petition.
5. The learned Government Pleader, on the other hand, submits that the Appellate Authority had been functioning even by the time the Ext.P8 was passed. At any rate, she submits that the petitioner can approach the Appellate Authority, file an application for condonation of delay, and plead its case.
6. Heard the learned counsel for the petitioner and the learned Government Pleader.
7. Indeed, the petitioner's counsel fairly concedes that in the face of an alternate remedy, the petitioner cannot persist with this writ petition. So he wants the

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MANAPPURAM FINANCE LTD. Versus THE ASST. COMMISSIONER OF STATE TAX, THRISSUR, THE DEPUTY COMMISSIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAXES, THRISSUR AND THE INSPECTING ASST. COMMISISONER OF STATE TAX STATE GOODS AND SERVICE TAX DEPARTMENT, THRISSUR
VAT and Sales Tax
2018 (10) TMI 1150 – KERALA HIGH COURT – TMI
KERALA HIGH COURT – HC
Dated:- 4-10-2018
WP(C).No. 31512 of 2018
CST, VAT & Sales Tax
MR DAMA SESHADRI NAIDU, J.
For The Petitioner : SRI.HARISANKAR V. MENON AND SMT.MEERA V.MENON
For The Respondent : GP. DR. THUSHARA JAMES
JUDGMENT
The petitioner, an assessee under the Kerala Value Added Tax Act (KVAT Act), first suffered an assessment order for 2010-11 and 2011-12. Aggrieved, the petitioner filed an ap

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e petitioner did not produce. Instead it took the plea of limitation. Therefore, the assessing authority, for want of records, restored the order that had earlier been interfered with by the appellate authority. Aggrieved, the petitioner has filed this writ petition.
3. After elaborate arguments on either side, the petitioner's counsel fairly submits that the petitioner has nothing to hide. He will produce the records the assessing authority required ; so the matter may be remanded. At any rate, he has submitted that the appellate order is sweeping and conclusive. According to him, it has allowed the petitioner's every plea.
4. On the other hand, the learned Government Pleader objected to any remand. According to her, the petition

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oncession.
6. It only serves the ends of justice if the petitioner suffers any order after a full opportunity. The opportunity he earlier had may have not been utilised for the petitioner laboured under an impression that Ext.P2 appellate order is conclusive and the assessment authority's demand for production of records travels beyond his remit as fixed in the appellate order.
7. I, too, find an element of ambiguity in the appellate order. In one breath, it accepts the petitioner's entire contention. In the other breath, it allows the assessing authority to examine the petitioner's plea. Thus, whether that examination includes summoning of the records afresh is a question that has no easy answer. Given that ambiguity, I recko

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Rajasthan Goods and Services Tax (Amendment) Act, 2018
F. 2 (36) Vidhi/2/2018 Dated:- 4-10-2018 Rajasthan SGST
GST – States
Rajasthan SGST
Rajasthan SGST
LAW (LEGISLATIVE DRAFTING) DEPARTMENT
(GROUP-II)
NOTIFICATION
Jaipur, October 04, 2018
No. F. 2 (36) Vidhi/2/2018 .- In pursuance of clause (3) of article 348 of the Constitution of India, the Governor is pleased to authorise the publication in the Rajasthan Gazette of the following translation in the English Language of Rajasthan Maal aur Seva Kar (Sanshodhan) Adhiniyam, 2018 (2018 Ka Adhiniyam Sankhyank 23) :-
(Authorised English Translation)
THE RAJASTHAN GOODS AND SERVICES TAX (AMENDMENT) ACT, 2018 (Act No. 23 of 2018)
[Received the assent of the Governor on the 1st day of October, 2018]
An
Act
to amend the Rajasthan Goods and Services Tax Act, 2017.
Be it enacted by the Rajasthan State Legislature in the Sixty-ninth Year of the Republic of India, as follows:-
1. Short title and commencement.- (1) This

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xpression “Central Board of Indirect Taxes and Customs” shall be substituted;
(c) for the existing sub-clause (h) of clause (17), the following sub-clause shall be substituted, namely:-
“(h) activities of a race club including by way of totalisator or a licence to book maker or activities of a licensed book maker in such club; and”;
(d) the existing clause (18) shall be deleted;
(e) in clause (35), for the existing expression “clause (c)”, the expression “clause (b)” shall be substituted;
(f) in sub-clause (f) of clause (69), after the existing expression “article 371” and before the existing expression "of the Constitution", the expression “and article 371J” shall be inserted; and
(g) in clause (102), the following Explanation shall be added, namely:
"Explanation.For the removal of doubts, it is hereby clarified that the expression “services” includes facilitating or arranging transactions in securities;".
3. Amendment of section 7, Rajasthan Act No. 9 of 2

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for the existing expression “sub-sections (1) and (2)”, the expression “sub-sections (1), (1A) and (2)” shall be substituted.
4. Amendment of section 9, Rajasthan Act No. 9 of 2017.- In section 9 of the principal Act, for sub-section (4), the following sub-section shall be substituted, namely:
“(4) The Government may, on the recommendations of the Council, by notification, specify a class of registered persons who shall, in respect of supply of specified categories of goods or services or both received from an unregistered supplier, pay the tax on reverse charge basis as the recipient of such supply of goods or services or both, and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to such supply of goods or services or both.”.
5. Amendment of section 10, Rajasthan Act No. 9 of 2017.- In section 10 of the principal Act,-
(a) in sub-section (1) –
(i) for the existing expression “in lieu of the tax payable by hi

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(1), he is not engaged in the supply of services;”.
6. Amendment of section 12, Rajasthan Act No. 9 of 2017.- In clause (a) of sub-section (2) of section 12 of the principal Act, the existing expression "sub-section (1) of" shall be deleted.
7. Amendment of section 13, Rajasthan Act No. 9 of 2017.- In sub-section (2) of section 13 of the principal Act, the existing expression "sub-section (2) of" occurring in clauses (a) and (b) shall be deleted.
8. Amendment of section 16, Rajasthan Act No. 9 of 2017.- In sub-section (2) of section 16 of the principal Act,
(a) in clause (b), for the existing explanation, the following explanation shall be substituted, namely:-
“Explanation.-For the purposes of this clause, it shall be deemed that the registered person has received the goods or, as the case may be, services-
(i) where the goods are delivered by the supplier to a recipient or any other person on the direction of such registered person, whether acting as an age

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ot more than thirteen persons (including the driver), except when they are used for making the following taxable supplies, namely:-
(A) further supply of such motor vehicles; or
(B) transportation of passengers; or
(C) imparting training on driving such motor vehicles;
(aa) vessels and aircraft except when they are used
(i) for making the following taxable supplies, namely:-
(A) further supply of such vessels or aircraft; or
(B) transportation of passengers; or
(C) imparting training on navigating such vessels; or
(D) imparting training on flying such aircraft;
(ii) for transportation of goods;
(ab) services of general insurance, servicing, repair and maintenance in so far as they relate to motor vehicles, vessels or aircraft referred to in clause (a) or clause (aa):
Provided that the input tax credit in respect of such services shall be available-
(i) where the motor vehicles, vessels or aircraft referred to in clause (a) or clause (aa) are used for the purposes specified

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and
(iii) travel benefits extended to employees on vacation such as leave or home travel concession:
Provided that the input tax credit in respect of such goods or services or both shall be available, where it is obligatory for an employer to provide the same to its employees under any law for the time being in force.”.
10. Amendment of section 20, Rajasthan Act No. 9 of 2017.- In clause (c) of explanation to section 20 of the principal Act, for the existing expression “under entry 84”, the expression “under entries 84 and 92A” shall be substituted.
11. Amendment of section 22, Rajasthan Act No. 9 of 2017.- In section 22 of the principal Act,
(a) in proviso to sub-section (1), for the existing punctuation mark "." appearing at the end, the punctuation mark ":" shall be substituted and after the proviso so amended, the following proviso shall be added, namely:-
“Provided further that where such person makes taxable supplies of goods or services or both from a

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roviso to sub-section (1), for the existing punctuation mark "." appearing at the end, the punctuation mark ":" shall be substituted and after the proviso so amended, the following proviso shall be added, namely:
“Provided further that a person having a unit, as defined in the Special Economic Zones Act, 2005 (Central Act No. 28 of 2005), in a Special Economic Zone or being a Special Economic Zone developer shall have to apply for a separate registration, as distinct from his place of business located outside the Special Economic Zone in the State."; and
(b) for the existing proviso to sub-section (2), the following proviso shall be substituted, namely:
"Provided that a person having multiple places of business in the State may be granted a separate registration for each such place of business, subject to such conditions as may be prescribed.".
14. Amendment of section 29, Rajasthan Act No. 9 of 2017.- In section 29 of the principal Act,
(a) in h

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escribed.”.
15. Amendment of section 34, Rajasthan Act No. 9 of 2017.- In section 34 of the principal Act,
(a) in sub-section (1),
(i) for the existing expression “Where a tax invoice has”, the expression “Where one or more tax invoices have” shall be substituted; and
(ii) for the existing expression “a credit note”, the expression “one or more credit notes for supplies made in a financial year” shall be substituted; and
(b) in sub-section (3),
(i) for the existing expression “Where a tax invoice has”, the expression “Where one or more tax invoices have” shall be substituted; and
(ii) for the existing expression “a debit note”, the expression “one or more debit notes for supplies made in a financial year” shall be substituted.
16. Amendment of section 35, Rajasthan Act No. 9 of 2017.- In sub-section (5) of section 35 of the principal Act, for the existing punctuation mark ".", the punctuation mark ":" shall be substituted and after the sub-section (5) so ame

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after the sub-section (1) so amended, the following proviso shall be added, namely:-
“Provided that the Government may, on the recommendations of the Council, notify certain classes of registered persons who shall furnish return for every quarter or part thereof, subject to such conditions and safeguards as may be specified therein.”;
(b) in sub-section (7), for the existing punctuation mark "." appearing at the end, the punctuation mark ":" shall be substituted and after the sub-section (7) so amended, the following proviso shall be added, namely:-
“Provided that the Government may, on the recommendations of the Council, notify certain classes of registered persons who shall pay to the Government the tax due or part thereof as per the return on or before the last date on which he is required to furnish such return, subject to such conditions and safeguards as may be specified therein.”; and
(c) in sub-section (9),
(i) for the existing expression "in the

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1, section 42 or section 43, the procedure for availing of input tax credit by the recipient and verification thereof shall be such as may be prescribed.
(3) The procedure for furnishing the details of outward supplies by the supplier on the common portal, for the purposes of availing input tax credit by the recipient shall be such as may be prescribed.
(4) The procedure for availing input tax credit in respect of outward supplies not furnished under sub-section (3) shall be such as may be prescribed and such procedure may include the maximum amount of the input tax credit which can be so availed, not exceeding twenty per cent of the input tax credit available, on the basis of details furnished by the suppliers under the said sub-section.
(5) The amount of tax specified in the outward supplies for which the details have been furnished by the supplier under sub-section (3) shall be deemed to be the tax payable by him under the provisions of the Act.
(6) The supplier and the recipien

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9 of 2017.- In sub-section (2) of section 48 of the principal Act, after the existing expression “section 45” and before the existing expression "in such manner", the expression “and to perform such other functions” shall be inserted.
20. Amendment of section 49, Rajasthan Act No. 9 of 2017.- In section 49 of the principal Act,
(a) in sub-section (2), for the existing expression “section 41”, the expression “section 41 or section 43A” shall be substituted; and
(b) in sub-section (5),
(i) in clause (c), for the existing punctuation mark ";", the punctuation mark ":" shall be substituted and after the clause (c) so amended, the following proviso shall be added, namely:-
“Provided that the input tax credit on account of State tax shall be utilised towards payment of integrated tax only where the balance of the input tax credit on account of central tax is not available for payment of integrated tax;”; and
(ii) in clause (d), for the existing punctuation

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rder of utilisation of input tax credit.- Notwithstanding anything contained in this Chapter and subject to the provisions of clause (e) and clause (f) of sub-section (5) of section 49, the Government may, on the recommendations of the Council, prescribe the order and manner of utilisation of the input tax credit on account of integrated tax, central tax, State tax or Union territory tax, as the case may be, towards payment of any such tax.”.
22. Amendment of section 52, Rajasthan Act No. 9 of 2017.- In sub-section (9) of section 52 of the principal Act, for the existing expression “section 37”, the expression “section 37 or section 39” shall be substituted.
23. Amendment of section 54, Rajasthan Act No. 9 of 2017.- In section 54 of the principal Act,-
(a) in clause (a) of sub-section (8), for the existing expressions “on zero-rated supplies” and "such zero-rated supplies", the expressions "on export" and "such exports" shall respectively be substituted

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Amendment of section 107, Rajasthan Act No. 9 of 2017.- In clause (b) of sub-section (6) of section 107 of the principal Act, after the existing expression “arising from the said order,” and before the existing expression "in relation to", the expression “subject to a maximum of twenty-five crore rupees” shall be inserted.
26. Amendment of section 112, Rajasthan Act No. 9 of 2017.- In clause (b) of sub-section (8) of section 112 of the principal Act, after the existing expression “arising from the said order,” and before the existing expression "in relation to", the expression “subject to a maximum of fifty crore rupees” shall be inserted.
27. Amendment of section 129, Rajasthan Act No. 9 of 2017.- In sub-section (6) of section 129 of the principal Act, for the existing expression “seven days” wherever occurring, the expression “fourteen days” shall be substituted.
28. Amendment of section 143, Rajasthan Act No. 9 of 2017.- In proviso to clause (b) of sub-sectio

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31. Amendment of Schedule III, Rajasthan Act No. 9 of 2017.- In Schedule III of the principal Act, –
(i) after the existing paragraph 6 and before the existing explanation, the following paragraphs shall be inserted, namely:
“7. Supply of goods from a place outside India to another place outside India without such goods entering into India.
8. (a) Supply of warehoused goods to any person before clearance for home consumption;
(b) Supply of goods by the consignee to any other person, by endorsement of documents of title to the goods, after the goods have been dispatched from the port of origin located outside India but before clearance for home consumption.”;
(ii) The existing explanation shall be numbered as Explanation 1 and after Explanation 1 as so numbered, the following explanation shall be added, namely:-
“Explanation 2. For the purposes of paragraph 8, the expression “warehoused goods” shall have the same meaning as assigned to it in the Customs Act, 1962 (Central Act No

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M/s. Updater Services Pvt. Ltd. Versus Commissioner of GST & Central Excise Chennai Outer
Service Tax
2018 (10) TMI 764 – CESTAT CHENNAI – TMI
CESTAT CHENNAI – AT
Dated:- 4-10-2018
ST/41144/2018 – 42522/2018
Service Tax
Ms. Sulekha Beevi C.S., Member (Judicial)
For the Appellant : Shri G. Shivakumar, Consultant
For the Respondent : Shri L. Nandakumar, AC (AR)
ORDER
Brief facts are that the appellants provided facility management services (cleaning services) to Canara bank who are their customers. They discharged service tax for such services to the Government after collecting the same from Canara Bank. However, by some mistake Canara Bank under the impression that the appellants have provided manpower supply service

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Commissioner (Appeals).
Hence this appeal.
2. On behalf of the appellant, Shri G. Shivakumar, Consultant appeared and argued the matter. He submitted that the only ground raised in the show cause notice is that the appellants have availed CENVAT credit of service tax which was paid by them to Canara Bank. In fact, Canara Bank had collected the service tax by mistake and therefore the appellant being a service provider cannot take CENVAT credit of the said amount. They have not taken any CENVAT credit on the said service tax amount which was collectedly wrongly by Canara Bank. He submitted that they had furnished necessary proof before the adjudicating authority to establish that the appellant has not passed the burden of tax to any other

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have not considered the same.
3. The ld. AR Shri L. Nandakumar submitted that the appellants have not produced necessary documents to show that the Canara Bank has collected service tax from the appellant and also necessary documents to establish that the appellant has borne the incidence of service tax relating to the refund claim.
4. Heard both sides.
5. The department has issued a letter dated 17.2.2017 informing the appellant that the refund claim has to be rejected for the reason that they have taken CENVAT credit of the amount which has been collected by Canara Bank. The said letter is stated to be a show cause notice and the appellants have replied to the same along with necessary documents to support that they have not taken any

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M/s. City Union Bank Ltd. Versus Commissioner of GST & Central Excise Trichy
Service Tax
2018 (10) TMI 703 – CESTAT CHENNAI – 2019 (365) E.L.T. 440 (Tri. – Chennai)
CESTAT CHENNAI – AT
Dated:- 4-10-2018
ST/ROA/40191/2017 and ST/41054/2015 – 42523/2018
Service Tax
Ms. Sulekha Beevi C.S., Member (Judicial)
For the Appellant : Shri J. Shankarraman, Advocate
For the Respondent : Shri R. Subramaniam, AC (AR)
ORDER
The above application for restoration of appeal has been filed by the appellant seeking to restore the appeal that was disposed by Final Order No. 40740/2016 dated 5.5.2016.
2. On behalf of the appellant, ld. counsel shri J. Shankarraman submitted that on 5.5.2016, the appellant or the counsel could not appear

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. Subramaniam opposed the application. He submitted that the appeal having been disposed on merits, the restoration application cannot be allowed.
4. Heard both sides.
5. First, I take up with regard to the restoration of the appeal. The ld. counsel has produced the proof of delivery as well as the copy of adjournment letter to support his claim that they had made a request for adjournment of the appeal, which was posted on 5.5.2016. However, the Tribunal has taken the matter for disposal and passed the exparte order. Since the appellant had diligently prosecuted the matter and had taken steps to request for adjournment of the matter, I am of the view that the final order passed disposing the appeal exparte requires to be recalled. So ord

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s well as perusal of records, I am convinced that panthal and shamiana services availed by the appellant is essential for promotion of banking and financial services. The said services are utilized by the appellant to inform the public that a new branch has been started in the said place. Such services would help the appellant to attract customers and also inform the public about the new branch inaugurated. For these reason, I find that the disallowance of CENVAT credit on such input services cannot be justified. The credit availed by the appellant on panthal and shamiana services is therefore allowed. The impugned order is set aside and the appeal is allowed with consequential relief, if any.
(Dictated and pronounced in open court)
Ca

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M/s. Hindustan Petroleum Corpn. Versus CGST, CE, Jabalpur
Central Excise
2018 (10) TMI 692 – CESTAT NEW DELHI – 2019 (369) E.L.T. 847 (Tri. – Del.)
CESTAT NEW DELHI – AT
Dated:- 4-10-2018
Excise Appeal No. 51579 of 2018 – FINAL ORDER No. 53063/2018
Central Excise
Mr. C L Mahar, Member (Technical) And Ms. Rachna Gupta, Member (Judicial)
Shri Amit Jain, Shri Rahul Tangri, Advocates for the Appellants
Shri Ubhap Sangraj, AR for the Respondent
ORDER
Per C L Mahar:
The brief facts of the matter are that the appellant is a registered depot of M/s. Hindustan Petroleum Corpn. Ltd. During the course of audit, it has been found that the appellants have collected Central Excise duty from its buyers in excess of what has been actually paid on the same goods at the time of removal of excisable goods at the factory gate. The department has issued Show cause notice under Section 11D of the Central Excise Act, 1944 covering two periods from 2006-2007 to 2010-2011 wherein

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d by them claiming the same as Central Excise duty under section 11D on the following grounds:
(i) It has been contended by learned advocate that the provisions of section 11D of Central Excise Act, 1944 has been amended since 10.5.2008 wherein any person who collects an amount in excess of Central Excise duty need to deposit the same with the Central Government. However, before the amendment of section 11D, the provisions of this section were relevant only with regard to the manufacturer of excisable goods and since the appellant is only a depot, and not being manufacturer, the relevant provisions of section 11D are applicable only after 10.5.2008. It has therefore, been prayed by the learned advocate that the demand prior to 10.5.2008 in the show cause notice dated 1.5.2012 need to be dropped on this very ground. With regard to the post 10.5.2008 demand is concerned, it has been submitted that the excess amount collected by them has been returned to the buyers of their excisable pr

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11A of Central Excise Act. Most of the amount of demand, in the above mentioned two show cause notices is hit by period of limitation. The learned advocate has also relied upon the decision of this Tribunal in the case of CCE, Jaipur vs. Vinayak Agrotech Ltd. [2012 (284) ELT 237 (Tri-Del)] wherein it has been held that if any amount collected by them in excess of the Central Excise duty paid and if same amount has been returned back to the customers, the demand under section 11D of Central Excise Act is not maintainable.
3. We have also heard learned DR who has impressed that, firstly; the section 11D requires that any person who is liable to pay duty under this Act, who has collected any amount in excess of the duty leviable under Central Excise duty, same cannot be retained by the person who has collected it and same has to be returned and deposited with the Central Government as per the provisions of section 11D. It has also been contested by the learned DR that section 11D does n

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see depot is primarily an extension of M/s. HPCL and they have admittedly collected certain amount in the name of Central Excise duty in excess of the amount of excise duty paid by them at the time of clearance of various excisable goods to the appellant assessee depot. The basic ground on which the learned advocate has tried to defend themselves from depositing back the excess amount collected by them under section 11D of Central Excise Act, is primarily two fold. Firstly, that the provisions of section 11D of Central Excise Act, 1944 are not applicable in their case for a period prior to 10.5.2008. Secondly, the excess amount collected by them in the name of Central Excise duty has already been returned back by them to their customers. Before proceeding further in analyzing the issue, it will be better to reproduce the provisions of section 11D as they existed prior to 10.5.08 and post 10.5.08.
Provisions of Section 11D as applicable before 10.5.2008:
“Section 11 D Duties of excis

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holly exempt or are chargeable to nil rate of duty from any person in any manner, shall forthwith pay the amount so collected to the credit of the Central Government.”
6. It can be seen that section 11D(i) as it existed prior to 10.5.2008 provided that any person who is liable to pay duty under the Central Excise Act or rules, made thereunder need to pay back the excess amount collected by them, thus it appears on plain reading that it primarily covers the producer or manufacturer of excisable goods or the person storing such goods in a warehouse who pays the duty on excisable goods at the time of removal of such goods. In this regard, we are of view that the submissions made by the learned advocate that since they are not liable to pay duty on the goods sold by them and therefore, they are not covered by the provisions of section 11D for a period prior to 10.5.2008, is not acceptable to us since we find that the depot of manufacturer assessee who is M/s. Hindustan Petroleum Corpn. L

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ecause the depot has taken a separate registration as a first stage dealer does not mean that they are not part and parcel of manufacturer assessee namely M/s. Hindustan Petroleum Corporation Ltd.
8. Thus in view of the above, we feel that provisions of section 11D even prior to 10.5.2008 are applicable in case of appellant assessee and they are legally bound to deposit back the excess amount collected by them from their customers in the name of Central Excise duty. We tried to distinguish our views from the Citations given by the learned advocate in the situation. This aspect and overall scheme of place of removal as provided in the Central Excise Act, has not been considered while deciding the relevance of provisions of section 11D of the Central Excise Act 1944 in cases of prior to 10.5.2008. We are also of the view that while interpreting a particular section of the Act we need to consider the overall scheme of the provisions of that act, for reaching the balanced view of the prov

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it to their customers. Seen from this angle, it is not a proper return of the excess collected amount which was in the name of Central Excise duty. Thus, we feel that excess amount collected in the name of Central Excise duty by the appellant-assessee does not stand returned back to their customers and therefore, same need to be deposited with the Central Government.
11. Now coming to the period of limitation, learned advocate for the appellant argued that the demand under section 11D is hit by period of limitation as the Hon'ble Madras High Court held in the case of M/s. Gem Cables and Conductor Ltd. vs CCE Hyderabad (supra) that provisions of section 11A are also applicable to Section 11D. A plain reading of section 11D makes it evidently clear that no period of limitation has been prescribed under this particular section. The case which has been referred by learned advocate is a case where the provisions of section 11A along with section 11D of the Central Excise Act, 1944 were inv

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