Page 205 - GSTL_26th March 2020_Vol 34_Part 4

2020 ] SUBJECT INDEX 699
Business Auxiliary Service (Contd.)
— Part support service - Procurement of goods or service on behalf of the
client - Facts indicating that appellant procuring/importing computer
parts and supplying to computer manufacturer (HP) to meet its
requirement of providing warranty - Said parts though being invoiced to
HP are delivered to actual service provider of HP as and when required -
Clearly procurement of said parts by appellant is on its own account and
not on behalf of HP - Transaction between appellant and HP is that of
seller and buyer of goods and not that of service provider - Mere because
agreement is nomenclatured as ‘Part Support Service’ would not make
activity as service of procurement of goods or services on behalf of client
- Further, sale consideration of these parts is being charged as per
equalized rate based on number of units in which Warranty Adder
payment is agreed upon in advance - Merely fact that these charges are
fixed would not take out transaction from realm of sale and make it
service - Sample invoices clearly indicating that price mentioned therein
denote sale price of parts and not consideration for providing any service
- Further, appellant is charging VAT on these parts - In view of above,
findings of adjudicating authority that activity of appellant is taxable
under aforesaid category of BAS, set aside - Demand not sustainable -
Amount paid with interest on insistence of department for some period
to be refunded — Foxteq Services India Pvt. Ltd. v. Commr. of GST & C. Ex., Chennai
(Tri. - Chennai) ..................................... 470
— Printing of Bills not taxable - See under PRINTING OF BILLS ......... 556
— provided for Promotion and marketing of products of overseas entity in
India when amounting to export of services - See under
REBATE/REFUND ................................. 452
— Refund admissible as providing of warranty parts amounts to sale and
not services under BAS - See under REFUND/REFUND CLAIM ....... 470
— Scope of entry ‘Procurement of goods or services on behalf of client’ - See
under INTERPRETATION OF STATUTE .................... 470
— to overseas entities by promotion of goods in India amounts to export of
services - See under EXPORT OF SERVICES ................... 523
Business Exhibition Service - Space and amenities provided for setting up
of media centers for broadcasting and telecasting of sports events, news
of Commonwealth Games, 2010 not amounts to services provided under
business exhibition as per Section 65(105)(zzo) read with Section 65(19a)
of Finance Act, 1994 — India Trade Promotion Organisation v. Commr. of S.T., Delhi-
IV (Tri. - Del.) ..................................... 544
Business Process Outsourcing and Call Centre Services also qualifies as
export of services — IBM India Pvt. Ltd. v. Commr. of C. Ex. & S.T., Bangalore-LTU
(Tri. - Bang.) ...................................... 436
Business Support Service - Fee paid by IPL team to overseas player not
taxable - See under IPL TOURNAMENT ..................... 456
— Laying down of Railway Lines under agreement with Railways does not
amount to Business Support Service - See under RAILWAY LINES ...... 565
— not applicable on amount paid by IPL team to overseas entity for
providing team logistical liaison, PR and marketing media services - See
under IPL TOURNAMENT ............................ 456
Call Centre Services qualifies as export of services - See under BUSINESS
PROCESS ...................................... 436
GST LAW TIMES  26th March 2020  301