Page 224 - GSTL_26th March 2020_Vol 34_Part 4

718 GST LAW TIMES [ Vol. 34
Documents - Detention of truck containing areca nuts on ground of forgery
of documents, sustainability of seizure under IPC provisions - See under
SEIZURE ....................................... 133
— Refund of input tax credit, application seeking ruling with regard to
documents to be filed, not maintainable - See under ADVANCE RULING . . 329
Drawback availed at higher rate, refund of IGST on zero rated supply
cannot be denied on this ground - See under REFUND/REFUND CLAIM . . 27
Driver of vehicle - E-Way Bill absent leading to detention of goods, penalty
not imposable on owner of goods when notice not served upon him but
on Driver of vehicle - See under PENALTY .................... 63
Drop-shipment sales - Advance ruling application not maintainable - See
under ADVANCE RULING ............................ 329
Dues of assessee company cannot be recovered from personal property of its
director - See under RECOVERY .......................... 162
Dutiable goods - SEZ developer supplied goods without payment of duty,
demand of 10% for using common inputs/input services not sustainable
- See under CENVAT CREDIT ........................... 425
Educational Services provided by conducting various courses affiliated by
different universities approved by AITC and award degrees not taxable
under Commercial Training or Coaching services - See under
COMMERCIAL TRAINING OR COACHING SERVICES ............ 502
— provided in collaboration with foreign university not taxable under RCM
under Franchise service - See under FRANCHISE SERVICES .......... 502
Ejusdem Generis principal, scope of - See under INTERPRETATION OF
STATUTE ...................................... 182
Electricity generated by private parties for captive consumption - Wheeling
and Banking thereof with grid - Demand of Service Tax - Revenue
demanding Service Tax on Banking Charges, i.e., electricity retained by
grid as transmission loss while wheeling back banked electricity - HELD :
In terms of Apex Court decision in (2002) 5 SCC 203 in the case of
National Thermal Power Corporation, electricity was held as goods -
Accordingly, sale of excess electricity by private parties to grid and
subsequent re-purchase thereof from grid on agreed price of quantity
determined after transmission loss is a transaction in goods - No service
is involved in said transaction - Demand of Service Tax not sustainable -
Section 73 of Finance Act, 1994 — Purvanchal Vidyut Vitran Nigam Ltd. v. Commr.
of C. Ex., Allahabad (Tri. - All.) .............................. 567
— Principal supply of transmission and distribution of electricity - It cannot
be done without electric line, electric plant and electric meter - Principal
and related/ancillary services go hand in hand and one cannot be
provided independent of other - These services are composite supply -
Tax liability is determined by treating such composite same as supply of
principal supply of transmission and distribution of electricity - Hence, if
principal supply of transmission and distribution of electricity is exempt
from levy of Service Tax, tax liability of related services is determined
accordingly - Section 8(a) of Central Goods and Services Tax Act, 2017 —
Torrent Power Ltd. v. Union of India (Guj.) ......................... 385
ELECTRICITY ACT, 2003 :
— Section 43 - See under BUNDLED SERVICE ................... 385
— Section 45 - See under BUNDLED SERVICE ................... 385

GST LAW TIMES  26th March 2020  320