Page 18 - GSTL_16 April 2020_Vol 35_Part 3

xvi GST LAW TIMES [ Vol. 35
VALUATION (SERVICE TAX) :
— Commercial training or coaching services - Deductions - Appellant,
engaged in providing computer training services, claiming deduction
from gross amount pertaining to sale of books, registration fee and
examination fee for examinations conducted by Indian Testing Board -
Undisputedly sale of books is not an independent business of appellant
and cost of books is a part of total cost of training - In fact there is no sale
price printed on these books - Further, no separate invoice issued for
these books as a consolidated fee charged in invoice - Similarly,
registration and examination fees are also not billed separately - No
evidence adduced that examination fee so collected has been paid to
some other agency - Deductions as above, not admissible - Impugned
order sustainable on this account - Section 67 of Finance Act, 1994 — Mind
Q. Systems Pvt. Ltd. v. Commr. of Cus., C. Ex. & S.T., Hyderabad-II (Tri. - Hyd.) ........ 304
— Works contract services - Value of goods need not be included in the
value of works contract services as the contracts were signed/payments
were made prior to the amendment of Notification No. 23/2009-S.T.,
dated 7-7-2009 and out of 14 projects, 13 projects were executed prior to
7-7-2009 - Section 67 of Finance Act, 1994 — Tata Projects Limited v.
Commissioner of Service Tax, Hyderabad (Tri. - Hyd.) .................... 309
Vehicle found in wrong destination, detention of tax paid goods not
sustainable, tax paid again for getting release of goods to be refunded -
See under DETENTION .............................. 257
Waste Management Services to Municipality being exempted, TDS
provisions not applicable - See under TDS .................... 363
Works Contract services, valuation thereof - See under VALUATION
(SERVICE TAX) ................................... 309
Writ proceedings pending before High Court on same issue, AAR has no
jurisdiction to entertain application - See under ADVANCE RULING
AUTHORITY .................................... 331
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GST LAW TIMES  16th April 2020  138