Page 212 - GSTL_30th April 2020_Vol 35_Part 5

682 GST LAW TIMES [ Vol. 35
Manpower supply - Execution of work for principal - Payment based on
volume of work and not according to number of workmen deployed -
ESI and PF of worker paid by principal - HELD : Principal’s discharge of
their obligation under ESI Act and EPF Act does not mean assessee
supplied labourers but entered into colourable contracts to avoid liability
of Service Tax - Show cause notice was based on presumption and not
maintainable - Sections 65(68) and 65(105)(k) of Finance Act, 1994 —
Aditya Enterprises v. Commissioner of Cus. & C. Ex., Meerut-Ii (Tri. - Del.) .......... 406
Manufacture vis-à-vis BAS in case of job work, scope of - See under JOB
WORK ........................................ 196
Maxim “delegatus non-potest delegare”, scope of - See under
INTERPRETATION OF STATUTES ........................ 145
Maximum percentage of interest of 36% imposed mechanically, order not
sustainable - See under INTEREST ......................... 536
Medical Insurance for employees of service provider, matter referred to
Larger Bench of Tribunal on admissibility of credit - See under CENVAT
CREDIT ....................................... 121
Mens rea cannot be assumed against PSU - See under DEMAND ......... 409
Migration to GST, exemption under Area Based Exemption scheme not
admissible - See under AREA BASED EXEMPTION ............... 99
Minerals - Rate of GST on right to use including its exploration and
evaluation - See under MINERAL ......................... 514
— Right to use minerals including its exploration and evaluation - Service in
question falls under residual Entry 17(viii) of Notification No. 11/2017-
C.T. (Rate) as already decided in appellant’s own case - Rate of GST
applicable during the period 1-7-2017 to 31-12-2018 on the said service is
the same rate of Central Tax as on supply of like goods involving transfer
of title in goods i.e. @ 5% — In Re: Kuldeep Singh Butola (A.A.R. - GST - UK) ...... 514
Mines and Mineral (Development and Regulation) Act, 1957 - See under
ROYALTY ...................................... 590
Mining lease - Classification and rate of GST on Royalty - See under
ROYALTY ...................................... 590
— Contribution to District Mineral Foundation (DMF), National Mineral
Exploration Trust (NMET) and Goa Mineral Ore Permanent Fund Trust
(GMOPFT) - Applicant being engaged in mining and extraction of iron
ore in Goa, its activities squarely fall under the definition of ‘business’ -
Contributions made to DMF, NMET and GMOPFT in the course of
furtherance of their business only, there being a compulsion to make
payment to the said trusts in proportion to the amount of royalty and
sale proceeds - Classifiable under SAC Code 9973 37 and subject to levy
of GST @ 5% till 31-12-2018 and thereafter @ 18% under Reverse Charge
Mechanism in terms of Entry No. 17 of Notification No. 11/2017-C.T.
(Rate) - Section 2(17) of Central Goods and Services Tax Act, 2017 — In
Re : Cosme Costa & Sons (A.A.R. - GST - Goa) ....................... 590
Misclassification of goods on inter-State supply, jurisdiction to detain goods
- See under DETENTION .............................. 545

GST LAW TIMES  30th April 2020  212