Page 262 - GSTL_26th March 2020_Vol 34_Part 4

756 GST LAW TIMES [ Vol. 34
Sale of tickets - Cenvat credit not required to be reversed in respect of sale of
tickets for cricket tournament which is not a service - See under IPL
TOURNAMENT ................................... 456
— Residential complex construction and sale thereof prior to and after 13-4-
2016, requirement of reversal of credit for using common input service -
See under CENVAT CREDIT ............................ 416
Sales promotion - Business Auxiliary Service of marketing/sales promotion
provided by subsidiary company in India to parent company abroad
amounts to export of services - See under MARKETING/SALES
PROMOTION .................................... 436
— of goods in India of overseas entities amounts to export of services - See
under EXPORT OF SERVICES ........................... 523
Scientific and Research Institution supplies - Assessee supplying goods to
dealers or distributor who in turn supply mainly to Scientific and
Research Institution, other than a hospital - Notification No. 45/2017-C.T.
(Rate) requiring certificate to supplier by head of institution - Certificate
issued to distributor supplying to such institution and not assessee -
Assessee not satisfying conditions of said notification - Assessee cannot
sell its product to dealers/distributors by charging concessional rate of
tax @ 5.00% as per Notification Nos. 45/2017-C.T. (Rate) and 47/2017-
S.T. (Rate) — In Re : Equitron Medica Private Limited (A.A.R. - GST - Mah.) ........ 298
Scientific and Technical Consultancy service - Having held that appellant
rendering scientific and technical consultancy service, Asstt.
Commissioner divided value of services rendered by them under the
scientific and technical consultancy service into testing charges and
report preparation charges - He sought to classify testing charges under
‘technical testing and inspection services’ and held that same were
exempted as the service was rendered with respect to environmental
clearance - Service Tax sought to be charged only on report preparation
charges - HELD : Essential character of service rendered by appellant is
scientific and technical consultancy service and same cannot be divided
into different services for the purpose of calculation of Service Tax —
Environment Protection Training & Research Institute v. C.C., C. Ex. & S.T., Hyderabad-IV
(Tri. - Hyd.) ....................................... 429
Seized goods - Offer to pay tax vis-à-vis actual payment of GST for getting
seized goods released - See under RELEASE OF GOODS ............ 193
Seizure in transit under GST - Order confirming imposition of tax and
penalty passed prior to scheduled date of hearing - Gross violation of
principles of natural justice - HELD : Notice under Section 129(3) of
Central Goods and Services Tax Act, 2017 served, wherein applicable
penalty along with applicable tax stated and writ-applicant called upon
to show cause as to why said amount should not be recovered, failing
which, goods and conveyance would be liable to be confiscated - Writ-
applicant not given any opportunity of hearing before concluding
proceedings for purpose of Section 129(3) ibid - Also, reply of writ-
applicant in writing not taken into consideration - Impugned order liable
to be quashed and set aside - Matter remitted for fresh consideration of
entire issue after giving appropriate opportunity of hearing to
writ­applicant - Section 129(3) of Central Goods and Services Tax Act,
2017 - Article 226 of Constitution of India — Meghmani Organics Ltd. v. State of
Gujarat (Guj.) ...................................... 45
— of Vehicle with Tax paid goods - Release thereof - In view of petitioner’s
GST LAW TIMES  26th March 2020  358