Page 264 - GSTL_26th March 2020_Vol 34_Part 4

758 GST LAW TIMES [ Vol. 34
provision under Goods and Services Tax Act, 2017 mandating that goods
not be sold below declared MRP nor order impugned indicating any
difference in GST rates on account of wrong classification of goods,
detention thereof not sustainable particularly when Act ibid facilitates
free movement of goods after self-assessment by the assessee - Such an
arbitrary and statutorily unwarranted detention may erode public
confidence in tax administration system - Goods directed to be released
and GST Commissioner also directed to issue suitable instructions to
field formations not to resort such detention in future - Section 129 of
Central Goods and Services Tax Act, 2017 — Alfa Group v. Assistant State Tax
Officer, Alappuzha (Ker.) ................................. 142
Selling of land/plots after development not covered under Real Estate
Agent services - See under REAL ESTATE AGENT SERVICE .......... 486
— after development not covered under Site Formation service - See under
SITE FORMATION SERVICE ........................... 486
Service Tax - Division of single service into two for levy of Service Tax, not
sustainable - See under SCIENTIFIC AND TECHNICAL
CONSULTANCY SERVICE ............................ 429
— Levy of - Penalty deducted in terms of contract between parties - Assessee
is not entitled to receive same at any point of time - HELD :
Consideration of under Section 67 of Finance Act, 1994 reduced ipso facto
- Hence, on such penalty, no Service Tax is chargeable — Khaira And
Associates v. Commr. of Cus., C. Ex. & S.T., Bhopal (Tri. - Del.) ................ 224
— paid in excess by mistake which was otherwise not payable, limitation
period applicable - See under REFUND/REFUND CLAIM ........... 562
Service tax adjudication initiated after repeal of Finance Act, 1994,
proceedings sustainable in view of saving clause in GST Act - See under
ADJUDICATION .................................. 39
SERVICE TAX RULES, 1994 :
— Rule 6 - See under PENALTY ............................ 70
— Rule 6(4A) - See under ADJUSTMENT ...................... 209
— Rule 7 - See under PENALTY ............................ 70
Sewerage system laying for Government for transmission of sewerage not
taxable, it being a civil work - See under WORKS CONTRACT ......... 574
SEZ - Supply to SEZ - Deemed export - Zero-rated supply - Exporter of
sandalwood products in Tamil Nadu purchasing sandalwood in e-
auction from Forest Department in Kerala - GST being destination based
tax, therefore, tax finally payable where goods and services are
consumed - Petitioner upon completion of other sale conditions although
receives the sandalwood logs at Marayoor Forest Department depot,
Kerala, acknowledgment of goods there not results in termination of
movement of goods but results in further movement of goods at the
hands of recipient to SEZ - Accordingly, actual place of supply by plain
interpretation of Section 10(1) of Integrated Goods and Services Tax Act,
2017 within SEZ in Madras, State of Tamil Nadu, but not in State of
Kerala - Subject supply comes as inter-State movement of goods to SEZ
outside the State of Kerala and subject transaction to be treated as a
‘Zero-rated supply’ in terms of Section 16(1)(b) ibid and at par with
physical export - IGST not payable — Lalitha Muraleedharan v. Range Forest
Officer, Idukki (Ker.) ................................... 102
GST LAW TIMES  26th March 2020  360