Page 228 - GSTL_26th March 2020_Vol 34_Part 4

722 GST LAW TIMES [ Vol. 34
Expiry during transit of E-way Bill, scope of extension thereof - See under
E-WAY BILL ..................................... 193
— of E-way Bill in transit, no bar in issuing fresh E-way Bill instead of
revalidating expired E-way Bill - See under DETENTION/SEIZURE ..... 151
— of time mentioned in E-way Bill, minor penalty imposable but demand of
tax set aside - See under DETENTION ...................... 261
Export - Form GST TRAN-1 not made available on web portal upto 25-8-
2017 and assessee could not use and exploit ITC while making exports in
months of July and August, 2017 - See under REFUND/REFUND
CLAIM ........................................ 90
— of goods - Restrictions under C.B.I. & C. Circular No. 125/44/2019-GST
on refund of accumulated ITC not sustainable - See under
REFUND/REFUND CLAIM ............................ 196
— of Information Technology and Software Services, refund of accumulated
credit - See under REFUND/REFUND CLAIM .................. 213
Export facilitator - Advance ruling application not maintainable - See under
ADVANCE RULING ................................ 329
Export of Services - AAR has no jurisdiction to pronounce ruling - See under
ADVANCE RULING AUTHORITY ........................ 661
— Business Auxiliary Service to overseas entities - Sales Promotion of goods
in India - Issue no longer res integra having been decided by Tribunal in
its decision in 2017 (50) S.T.R. 299 (Tribunal) by holding that such
services amount to export of services inasmuch as destination of
consumption of services is located abroad - Demand made under BAS
was set aside - Following said decision, impugned order demanding
Service Tax under BAS, set aside - Export of Services Rules, 2005 - Section
65(19) of Finance Act, 1994 — Coperion Ideal Pvt. Ltd. v. Commissioner of Cus., C.
Ex. & S.T., Noida (Tri. - All.) ............................... 523
— Business Auxiliary Services provided for Promotion and marketing of
products of overseas entity in India when amounting to export of
services - See under REBATE/REFUND ..................... 452
— Call Centre Services qualifies as export of services - See under BUSINESS
PROCESS ...................................... 436
— Information Technology Software Service - Assessee engaged in business
of rendering Research and Development Service in relation to
Information Technology Software for Samsung Electronics Corporation
Technology Solutions, Korea - Development of software when completed
to be used by Samsung, Korea - Moreover, assessee, unit in STPI also
filing returns with STPI from time to time and STPI authorities validating
exports from time to time - Also, recipient of service outside India and
assessee receiving remuneration for services rendered in foreign
exchange - Activity undertaken amounts to export of services - Rule 3 of
Export of Services Rules, 2005 — Samsung R & D Institute India Bangalore Pvt. Ltd.
v. C.C.E. & S.T., Bangalore-I (Tri. - Bang.) ......................... 213
— Marketing/sales promotion provided by subsidiary company in India to
parent company abroad amounts to export of services - See under
MARKETING/SALES PROMOTION ....................... 436
EXPORT OF SERVICES RULES, 2005 :
— Rule 3 - See under EXPORT OF SERVICE ..................... 213
— Rule 3(1)(iii) - See under MARKETING/SALES PROMOTION ......... 436
GST LAW TIMES  26th March 2020  324