Page 192 - GSTL_30th April 2020_Vol 35_Part 5

662 GST LAW TIMES [ Vol. 35
Demand (Contd.)
Entire issue of non-transfer of land to JV company, taken by Government
of India and by State of Rajasthan, subsequent to acquisition of land, to
be considered only as change of opinion in subsequent periods -
Therefore, no case of suppression of facts, so as to invoke larger period of
limitation, made out - Also, intent to evade payment of duty, which is
sine qua non for invoking proviso under Section 73A of Finance Act,
1994, not apparent from record - Demand time-barred - Section 73A of
Finance Act, 1994 — Rajasthan State Mines & Minerals Ltd. v. Commr. of C. Ex. & S.T.,
Jaipur (Tri. - Del.) .................................... 561
— Limitation - Liability for past work - It could not be fastened on assessee
only for reason that in present or future assessee started paying Service
Tax under compulsion by principal - There was no contumacious
conduct, suppression or falsification of records by assessee - Also, Service
Tax paid by assessee was available to principal as Cenvat credit - Hence,
extended period was not invocable - Section 73 of Finance Act, 1994 —
Aditya Enterprises v. Commissioner of Cus. & C. Ex., Meerut-II (Tri. - Del.) .......... 406
— of Service Tax not sustainable on reimbursed expenses - See under COST
REIMBURSEMENT ................................. 202
— Renting of Immovable Property Service - Royalty charges collected from
caterers operating in club premises, taxability of - HELD : Caterer
allowed to roam around in entire premises of Club to offer food and
catering services - Club not providing any other service either in form of
cutlery crockery or in form of serving boys - Assessee providing Renting
of Immovable Property Service - Even though facts of Royal Western
India Turf Club Ltd. [2015 (38) S.T.R. 811 (Tribunal)] similar but proposal
in show cause notice for Royal Western India Turf Club Ltd. altogether
different, hence, adjudication not completely binding - Demand qua
receiving charges from caterers to roam in club premises as consideration
for providing Renting of Immovable Property Service rightly confirmed -
Section 65(90a) of Finance Act, 1994 — Hyderabad Race Club v. Commissioner of
Cus. & C. Ex., Hyderabad (Tri. - Hyd.) ........................... 289
Deployment of officers in JV company, demand under BAS not sustainable
- See under DEMAND ............................... 561
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
Detective services availed for finding manufacturers of spurious products,
Cenvat credit admissible - See under CENVAT CREDIT ............ 405
— Input service credit admissible on Detective services availed for finding
manufacturers of spurious products - See under CENVAT CREDIT ...... 405
Detention of goods and vehicle in transit - Inter-State Trade - CGST/SGST
paid instead of IGST - Release of goods and vehicles on simple Bond -
Undisputedly said goods were accompanied with a valid E-way Bill and
tax paid invoice - Although invoice is showing inadvertent payment of
CGST/SGST instead of IGST, E-way Bill is correctly showing
involvement of IGST - Therefore, petitioner’s pleading that this

GST LAW TIMES  30th April 2020  192