Page 196 - GSTL_30th April 2020_Vol 35_Part 5

666 GST LAW TIMES [ Vol. 35
Exemption (Contd.)
— Change in law - Migration to GST - Doctrine of promissory estoppel - Plea
of promissory estoppel cannot be enforced against an act done in
accordance with statutory provisions of law - Express provision in
Section 174(2)(c) of Central Goods and Services Tax Act, 2017 providing
that any tax exemption granted as an incentive against investment
through notification under erstwhile Central Excise Act, 1944 not to
continue as privilege if notification rescinded - Notification No. 50/2003-
C.E. granting 100% exemption rescinded - Absence of challenge to
recission of notification or vires of Section 174 of Central Goods and
Services Tax Act, 2017 - Pleas of promissory estoppel not maintainable —
Hero Motocorp. Ltd. v. Union of India (Del.) ........................ 99
— from GST on Manpower services received as pure services - See under
PURE SERVICES .................................. 225
— from payment of Customs duty under EPCG Scheme, scope of - See under
EXPORT PROMOTION CAPITAL GOODS (EPCG) SCHEME ......... 261
— from service tax under Notification No. 18/2002-S.T., dated 16-12-2002 to
extent of R & D cess, scope of - See under CESS ................. 123
— not admissible to purified water supplied in empty unsealed cans - See
under WATER .................................... 450
— Onus of proof - Well-settled position of law that person claiming
exemption needs to prove that he satisfies all conditions of Notification
so as to be eligible to benefit of the same — Inox Wind Ltd. v. Commissioner of
Service Tax, Noida (Tri. - All.) ............................... 123
— to pure services of collection of amounts towards LAD fund - See under
PURE SERVICE ................................... 478
— under Area Based Exemption scheme not admissible on migration to GST
- See under AREA BASED EXEMPTION ..................... 99
— Under-construction building sale is supply of service, exemption
admissible - See under BUSINESS TRANSFER AGREEMENT ......... 510
— 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
Exemption Notifications, scope of interpretation - See under
INTERPRETATION OF STATUTES ........................ 123
Export made through intermediary (canalized agency), refund of Service Tax
admissible to actual exporter - See under REFUND/REFUND CLAIM .... 208
— of goods on payment of IGST with excess drawback claimed, refund
allowed after deducting excess drawback - See under
REFUND/REFUND CLAIM ............................ 369
— 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
GST LAW TIMES  30th April 2020  196