Page 204 - GSTL_26th March 2020_Vol 34_Part 4

698 GST LAW TIMES [ Vol. 34
Body Building on Chassis (Contd.)
— Tippers/Trailers - Supply of goods vis-à-vis supply of services - In terms
of C.B.I. & C. Circular No. 52/26/2018-GST, dated 9-8-2018 in respect of
bus chassis, activity of building body on chassis supplied by principal
amounts to supply of services as builder charges only fabrication charges
including certain material that was consumed during job work - In
instant case, body is being built on chassis of Tippers, Trailers, etc., which
is akin to that mentioned in circular ibid - Explanation to relevant entry
of Notification No. 11/2017-C.T. (Rate), as amended, also confirms that
term Bus Body Building mentioned therein includes body building on
any vehicle of Chapter 87 of Customs Tariff Act, 1975 - In view of above,
aforesaid activity is supply of service and not supply of goods -
Applicant not liable to pay GST @ 28% as applicable to goods - Section 7
of Central Goods and Services Tax Act, 2017 — In Re : SLN Tech-Fabs
(Bengaluru) Pvt. Ltd. (A.A.R. - GST - Kar.) ......................... 290
Bona fide lapse of assessee’s Counsel to bring to notice of Tribunal’s earlier
order passed by same Member at Bench, ROM not deniable - See under
RECTIFICATION OF MISTAKE .......................... 176
Break down of vehicle carrying tax paid goods, demand of GST set aside
with penalty reduced to ` 10000 - See under DETENTION ........... 283
Bundled service - Transmission and distribution of electricity as main
services - Related services of application fee for releasing connection for
electricity; rental charges against metering equipment; testing fee for
meters/transformers, capacitors, etc.; labour charges from customers for
shifting of meters or shifting of service lines; charges for duplicate bills
provided by DISCOMS to consumers being related services - HELD :
Sections 43 and 45 of Electricity Act, 2003 indicate that all services related
to transmission and distribution of electricity are naturally bundled in
ordinary course of business and are treated as single service of
transmission and distribution of electricity which gives bundle its
essential character - All these services are essential activities which had
direct and close nexus with transmission and distribution of electricity -
C.B.E. & C. Circular No. 131/13/2010-S.T., dated 7-12-2010 clarified that
supply of electricity meters for hire was also such essential activity -
Hence, taxability of related/ancillary services has to be given same
treatment as given to transmission and distribution of electricity, and
exempt from payment of Service Tax - Section 66F(3) of Finance Act, 1994
— Torrent Power Ltd. v. Union of India (Guj.) ....................... 385
— vis-à-vis single service - Section 66F(3) of Finance Act, 1994 does not
require that single service which gives bundle of services its essential
character is exempt from Service Tax - Where services naturally bundled
in ordinary course of business and single service which gives such
bundle its essential character is exempt from tax, entire bundle is treated
as single service — Torrent Power Ltd. v. Union of India (Guj.) .............. 385
Buses hired for transportation of employees, admissibility of ITC under
Rent-a-Cab service - See under INPUT TAX CREDIT .............. 670
— rented by State Road Transport to ONGC, activity not taxable under Rent-
a-Cab services - See under RENT-A-CAB SERVICE ............... 526
Business Auxiliary Service not applicable to amount paid by IPL team to
overseas agencies for holding negotiations with overseas players - See
under IPL TOURNAMENT ............................ 456
— of marketing/sales promotion provided by subsidiary company in India
to parent company abroad amounts to export of services - See under
MARKETING/SALES PROMOTION ....................... 436
GST LAW TIMES  26th March 2020  300