Page 186 - GSTL_30th April 2020_Vol 35_Part 5

656 GST LAW TIMES [ Vol. 35
Commercial property including undivided share of land along with goods
used therein acquired under composite contract, valuation thereof for
service tax - See under VALUATION (SERVICE TAX) .............. 52
Commercial Training or Coaching services - Exemption under Notification
No. 24/2004-S.T. - Computer Training Institute - First appellate authority
allowing exemption for period prior to 7-6-2005 on the ground that
exception for computer training institute inserted only on said date in
aforesaid notification - HELD : Even original notification allowed
exemption only to vocational training institutes and recreational training
institutes - Thus, strictly construed, computer training institute was not
covered under said notification ab initio - Therefore proviso introduced
subsequently can be construed as redundant as there was no need for
creating an exception to a thing not covered in notification - However,
aforesaid view taken by first appellate authority also cannot be
completely ruled out - Settled by Apex Court in 2018 (361) E.L.T. 577
(S.C.) that an exemption notification must be strictly construed and in
case of ambiguity benefit of doubt has to go to Revenue and against
assessee - In view of this, exemption not admissible even prior to 7-6-2005
- Impugned order set aside to this extent - Sections 65(26) and
65(105)(zzc) of Finance Act, 1994 — Mind Q. Systems Pvt. Ltd. v. Commr. of Cus.,
C. Ex. & S.T., Hyderabad-II (Tri. - Hyd.) .......................... 304
— scope of deductions from valuation - See under VALUATION (SERVICE
TAX) ......................................... 304
Commission - Book-makers in Race Clubs provided with infrastructure
facilities, fee and commission leviable to Service Tax under BSS - See
under BUSINESS SUPPORT SERVICE (BSS) ................... 289
Commissioning services of water supply projects/sewage projects supplied
to Government authority, exemption admissible - See under WORKS
CONTRACT ..................................... 217
Common Manpower Services - Manpower services used commonly in
manufacture of dutiable as well as providing job work service, demand
of 5%/10% of value of job work service not sustainable - See under JOB
WORK ........................................ 196
Composite contracts of services, sale of built up area along with undivided
share of land and sale of goods, valuation thereof under Service Tax law -
See under VALUATION (SERVICE TAX) ..................... 52
Composite Supply of goods of LED street lighting alongwith installation
and maintenance, rate of GST thereon - See under STREET LIGHTING
ACTIVITY ...................................... 428
— of printing services, classification and rate of GST - See under PRINTING
SERVICES ...................................... 366
Composite works contracts - Levy of Service Tax thereon - See under
WORKS CONTRACT SERVICE .......................... 574
Compounding of offence for passing ITC without supply of goods - See
under BAIL ..................................... 32
Computation of demand by allowing cum-tax benefit in suppression case -
See under DEMAND ................................ 409
GST LAW TIMES  30th April 2020  186