Page 259 - GSTL_26th March 2020_Vol 34_Part 4

2020 ] SUBJECT INDEX 753
Release (Contd.)
of Constitution of India — Ideal Movers Pvt. Ltd. v. State Tax Officer (ENF), Roving
Squad, Vellore (Mad.) .................................. 193
— of seized goods and vehicle under GST permissible only on furnishing a
bank guarantee and not on furnishing an indemnity bond - See under
SEIZURE ...................................... 145
— of seized vehicle containing tax paid goods on furnishing of Bank
Guarantee - See under SEIZURE .......................... 20
Relevant date for filing appeal under GST - See under APPEAL TO
APPELLATE AUTHORITY ............................. 48
Rent - Mall construction which was rented out, input services eligible to
Cenvat credit prior 1-4-2011 - See under CENVAT CREDIT .......... 426
Rent-a-Cab services - Admissibility of ITC on hiring of buses for
transportation of employees - See under INPUT TAX CREDIT ......... 670
— Admissibility of ITC on hiring of cars for transportation of employees -
See under INPUT TAX CREDIT .......................... 670
— Any commercial vehicle hired for transportation of passengers is fully
covered under aforesaid services - It includes renting/hiring of motor
cars, motor cabs, maxi cabs, minibuses, buses and all other motor
vehicles which are designed to carry passengers, irrespective of their
capacity to carry passengers - Appellant’s contention that hiring of buses
which can carry large number of passengers would not qualify under
“rent-a-cab” not tenable - Section 17(5) of Central Goods and Services Tax
Act, 2017/Haryana Goods and Services Tax Act, 2017 — In Re : YKK India
Pvt. Ltd. (App. A.A.R. - GST - Haryana) .......................... 670
— Buses rented by State Road Transport to ONGC - Taxability - Issue no
longer res integra in view of Apex Court judgment in 2015 (38) S.T.R.
J429 (S.C.) in the case of Bangalore Metropolitan Transport Corporation
upholding Tribunal’s decision that State Road Transport Corporations
are not covered under Rent-a-Cab service provider - Following aforesaid
decision, impugned order was set aside - Sections 65(20) and 65(91) of
Finance Act, 1994 — Gujarat State Road Transport Corporation v. Commr. of C. Ex. &
S.T., Ahmedabad (Tri. - Ahmd.) .............................. 526
— Lease of motor vehicles by one rent-a-cab operator to another rent-a-cab
operator on monthly leasing basis is covered under the category of Rent-
a-Cab Service and is liable to Service Tax in view of the decision in the
case of Carzonrent (India) Pvt. Ltd. [2017 (50) S.T.R. 172 (Tri. - Del.)] -
Sections 65(91) and 65(105)(o) of Finance Act, 1994 — Sun National Transport
Co. v. Commr. of C. Ex., Cus. & S.T., Noida (Tri. - All.) ................... 445
— Renting vis-à-vis hiring - Appellant’s contention that renting of cab is
different from hiring of cab, not acceptable - Both under erstwhile Service
Tax law and present GST law, no distinction has been made between
renting and hiring, irrespective of possession and control of vehicle -
Case law in 2015 (37) S.T.R. 684 (Uttarakhand), relied by appellant has
been departed in 2018 (10) G.S.T.L. 288 (All.) - Section 17(5) of Central
Goods and Services Tax Act, 2017/Haryana Goods and Services Tax Act,
2017 — In Re : YKK India Pvt. Ltd. (App. A.A.R. - GST - Haryana) ............. 670
Renting of Immovable Property services, admissibility of refund to EOU -
See under REFUND/REFUND CLAIM ..................... 232
— Compensation received for additional stay despite notice to vacate the
premises - Compensation awarded to appellant over and above the
GST LAW TIMES  26th March 2020  355