Page 230 - GSTL_30th April 2020_Vol 35_Part 5

700 GST LAW TIMES [ Vol. 35
course of business, the impugned transaction satisfies the ingredient of
composite supply, as defined under Section 2(30) of Central Goods and
Services Tax Act, 2017 - Predominant and principal factor is to supply
and instal LED street lights, i.e., supply of goods and supply of service is
incidental/ancillary to such supply of goods - Rate of tax applicable on
this transaction is 12% (CGST-6% & SGST-6%), in terms of Sl. No. 226 of
Schedule-II to Notification No. 1/2017-C.T. (Rate), as amended - Benefit
of exemption under Entry 3 or 3A of Notification No. 12/2017-C.T.
(Rate), as amended, not available, impugned supply being not that of
pure services but supply of goods — In Re : Karnataka State Electronics
Development Corporation Ltd. (A.A.R. - GST - Kar.) ..................... 428
Strictures against CESTAT - Order passed dismissing Revenue’s appeal
without recording any reason and carrying out assessment which was
not undertaken by adjudicating authority - Service Tax demand from
BSNL on gross receipts by its Secondary Switching Area (SSA) - Whether
such gross receipt included taxable as well as non-taxable services -
CESTAT for the first time carried out assessment of the tax liability of the
respondent on the basis of documents and records made available before
it - However, Section 35C of Central Excise Act, 1944 not confers any
jurisdiction upon the Tribunal to carry out assessment of tax liability and
thereafter, recording a finding of fact by obtaining certificate from a
Chartered Accountant, more so, when such an exercise not attempted
even by Commissioner of Central Excise - Order of Tribunal not
sustainable - Section 35C of Central Excise Act, 1944 read with Section
86(7) of Finance Act, 1994 — Commissioner of GST and C. Ex., Guwahati-I v. BSNL
(Gau.) ......................................... 183
— against Department - Assistant Commissioner - Collection of tax without
authority of law - Direction to Higher Authority to consider initiating
disciplinary action against Assistant Commissioner — Commercial Steel
Company v. Assistant Commissioner of State Tax (Telangana) ................. 257
Summons under GST law cannot be stayed under writ jurisdiction - See
under WRIT JURISDICTION ............................ 71
Suo motu adjustment of refund for recovery of dues violating natural justice
- See under RECOVERY .............................. 18
Supply - Amount collected by applicant Solar Power Park Developer (SPPD)
from Solar Power Developers (SPDs) towards annual lease rent as well as
Local Area Development (LAD) fund under guidelines, issued by
Ministry of New & Renewable Energy (MNRE), Government of India -
Amount collected towards LAD fund are on account of supply made by
applicant and directly linked to the rent/lease payable and thus
includible in the value of rental/lease service, being provided by
applicant and taxable along with rental income, under forward Charge
Mechanism - Collection of amounts towards LAD funds classifiable
under SAC 9972 12 as rent/lease service - Sections 7(1)(a), 9(1) and 15 of
Central Goods and Services Tax Act, 2017 — In Re : Karnataka Solar Power
Development Corporation Ltd. (A.A.R. - GST - Kar.) ..................... 478
— by Government - Issuance of No Objection Certificate (NOC) - Applicant
being Department of State Government of Karnataka issuing to private
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