Page 239 - GSTL_26th March 2020_Vol 34_Part 4

2020 ] SUBJECT INDEX 733
Intellectual Property Right service - Reverse Charge Mechanism - Royalty
paid to foreign based entity for providing technical know-how to
manufacture Air and Gas Separation Plant on turnkey basis - Recipient of
services from abroad not liable to Service Tax under Reverse Charge
Mechanism prior to 18-4-2006, the date w.e.f. which RCM provisions
under Section 66A inserted in Finance Act, 1994 - Since technical know-
how provided to assessee by foreign entity not registered in India under
Patents Act, 1970, said royalty not taxable even post 18-4-2006 - Sections
65(55a), 65(55b), 65(105)(zzr) and 66A of Finance Act, 1994 — Lurgi India
International Services Pvt. Ltd. v. Commr. of C. Ex., Cus. & S.T., Hyderabad (Tri. - Hyd.) .... 507
Intention to evade tax not established, demand of tax not sustainable - See
under DETENTION ................................ 283
Interest on belated payment of tax - Belated filing of returns under GST -
Assessee having sufficient Input Tax Credit (ITC) available with
Department hence interest, if at all, could be demanded, only on the cash
component of tax remitted belatedly - Demand notice set aside - Section
50 of Central Goods and Services Tax Act, 2017 — Refex Industries Limited v.
Asstt. Commr. of CGST & C. Ex., Chennai (Mad.) ...................... 588
International Air Transport Association (IATA) agent deducting Service
Tax on commission paid to service provider, Cenvat credit not admissible
to service provider - See under CENVAT CREDIT OF SERVICE TAX ..... 222
Interpretation of Statute - Business Auxiliary service - Procurement of
goods or services on behalf of client - Said clause of BAS applicable to
those goods or services which are inputs for clients, who may either be
manufacturer or service provider - Term input mentioned in this clause
has same meaning as given in Cenvat Credit Rules, 2004 - Further,
ownership of said goods or services vests with client, ab initio and not
with person who procures them - Section 65(19)(iv) of Finance Act, 1994
— Foxteq Services India Pvt. Ltd. v. Commr. of GST & C. Ex., Chennai (Tri. - Chennai) ..... 470
— Classification of services - Composite contracts - Section 65A(2) of Finance
Act, 1994 clearly stipulating that if a service is prima facie taxable under
two sub-clauses of Section 65(105) of Act ibid, then sub-clause providing
most specific description shall be preferred to sub-clauses providing a
general description - In case of composite contracts services, classification
would be for service giving essential character failing which sub-clause
which occurs first would be preferred classification - Section 65A of
Finance Act, 1994 — Ess Gee Real Estate Developers Pvt. Ltd. v. Commr. of C. Ex.,
Jaipur (Tri. - Del.) .................................... 486
— Ejusdem Generis - Said term is applicable only when statute contains an
enumeration of specific words, subject of which constitute a class or
category - Further, this class or category is not exhausted by enumeration
and is followed by general terms follow the enumeration without any
indication of a different legislative intent - Rule of ejusdem generis has no
inverse application — In Re : Chromachemie Laboratory Pvt. Ltd. (App. A.A.R. - GST -
Kar.) ......................................... 182
— Proviso to Section 50(1) of Central Goods and Services Tax Act, 2017, as
per which interest shall be levied only on that part of tax which is paid in
cash, inserted with effect from 1-8-2019, it clearly seeks to correct
anomaly in provision as existed prior to such insertion - Same ought to be
read as clarificatory and operative retrospectively - Section 50 of Central
Goods and Services Tax Act, 2017 — Refex Industries Limited v. Asstt. Commr. of
CGST & C. Ex., Chennai (Mad.) ............................. 588

GST LAW TIMES  26th March 2020  335