Page 12 - GSTL_16 April 2020_Vol 35_Part 3

x GST LAW TIMES [ Vol. 35
Destination - Refund of GST with interest collected again on release of
already tax paid goods detained for vehicle found at wrong destination -
See under DETENTION .............................. 257
Detention of vehicle and goods - Vehicle found in wrong destination - Does
not automatically lead to any presumption that there was intention on
part of assessee to sell goods at local market evading tax - Invoice in
custody of driver of vehicle indicating that IGST @ 18% already collected
and goods were coming from Karnataka to Balanagar in Hyderabad -
Such goods not to be treated as having escaped tax and fresh tax and
penalty cannot be imposed on assessee - No warrant to detain vehicle
along with goods, demand payment tax and penalty - Assessee making
payment owing to wedding ceremony in his family at that point of time
in order to be able to secure release of vehicle carrying goods at instance
of driver of vehicle - Such payment to be presumed as one made due to
economic duress and assessee cannot be blamed for paying amount
without protest - No good and sufficient reasons for detention of vehicle
and goods which it was carrying when the transaction causing
movement of goods was inter-State in nature and provisions of SGST not
shown to have been violated - No warrant to levy any penalty as no
willfulness in conduct of dealer - Collection tax and penalty arbitrary,
violative of Articles 14, 265 and 300A of Constitution of India - Amount
collected to be refunded with 6% per annum - Section 129(3) of Central
Goods and Services Tax Act, 2017 — Commercial Steel Company v. Assistant
Commissioner of State Tax (Telangana) ........................... 257
Development of property, classification and rate of GST - See under
CONSTRUCTION SERVICES ........................... 354
Exempted service - TDS provisions not applicable - See under TDS ........ 363
Exemption from payment of Customs duty under EPCG Scheme, scope of -
See under EXPORT PROMOTION CAPITAL GOODS (EPCG) SCHEME ... 261
— under GST not admissible on supply of frozen chicken in unit packing -
See under FOOD FROZEN CHICKEN ...................... 312
— under Notification No. 24/2004-S.T. not admissible to Computer Training
Institute providing Commercial Training or Coaching services - See
under COMMERCIAL TRAINING OR COACHING SERVICES ........ 304
Export of output services in pre-GST regime, refund of Cenvat credit of
input services admissible in post-GST regime - See under
REFUND/REFUND CLAIM ............................ 297
Export Promotion Capital Goods Scheme - Exemption from payment of
Customs duty under Scheme not an exemption simpliciter -
Authorisation holder having corresponding obligation to export goods
equivalent to six times duty saved on import of such capital goods —
Prince Spintex Pvt. Ltd. v. Union of India (Guj.) ....................... 261
FINANCE ACT, 1994 :
— Section 65(26) - See under COMMERCIAL TRAINING OR COACHING
SERVICES ...................................... 304
— Section 65(90a) - See under DEMAND ....................... 289
— Section 65(104c) - See under BUSINESS SUPPORT SERVICE (BSS) ....... 289
— Section 65(105)(zzc) - See under COMMERCIAL TRAINING OR
COACHING SERVICES .............................. 304

GST LAW TIMES  16th April 2020  132