Page 237 - GSTL_30th April 2020_Vol 35_Part 5

2020 ] SUBJECT INDEX 707
Valuation (GST) (Contd.)
entral Goods and Services Tax Act, 2017 read with Rule 31 of Central
Goods and Services Tax Rules, 2017 — In Re : Vidit Builders (A.A.R. - GST - M.P.) . . 235
— Transaction value - Goods supplied within India and billing done in
foreign currency - Not possible to calculate value of supply as per Section
15 of Central Goods and Services Tax Act, 2017 - Value to be determined
under Rule 34 of Central Goods and Services Tax Rules, 2017 - Rate of
exchange for imported goods as notified by the Board under Section 14 of
Customs Act, 1962 applicable — In Re : Bharat Heavy Electricals Ltd. (A.A.R. - GST
- UK) ......................................... 486
VALUATION (SERVICE TAX) :
— Commercial training or coaching services - Deductions - Appellant,
engaged in providing computer training services, claiming deduction
from gross amount pertaining to sale of books, registration fee and
examination fee for examinations conducted by Indian Testing Board -
Undisputedly sale of books is not an independent business of appellant
and cost of books is a part of total cost of training - In fact there is no sale
price printed on these books - Further, no separate invoice issued for
these books as a consolidated fee charged in invoice - Similarly,
registration and examination fees are also not billed separately - No
evidence adduced that examination fee so collected has been paid to
some other agency - Deductions as above, not admissible - Impugned
order sustainable on this account - Section 67 of Finance Act, 1994 — Mind
Q. Systems Pvt. Ltd. v. Commr. of Cus., C. Ex. & S.T., Hyderabad-II (Tri. - Hyd.) ........ 304
— Composite contracts - Purchase of commercial property including
undivided share of land along with goods used therein - Levy under
Section 66E of Finance Act, 1994 and Section 67 ibid read with Rule 2A of
Service Tax (Determination of Value) Rules, 2006 [as amended by Service
Tax (Determination of Value) (2nd Amendment) Rules, 2012 w.e.f. 1-7-
2012] - HELD : Rule 2A of Service Tax (Determination of Value) Rules,
2006 deals only with determination of value of service portion in
execution of works contract referred to in clause (h) of Section 66E ibid -
No rule enacted by Central Government dealing with determination of
value of service portion in composite contract of sale involving not only
service component but also sale of built up area along with undivided
share of land involving also sale of goods included in total consideration
paid for purchase falling in clause (b) of Section 66E ibid, as in instant
case - Delhi High Court’s judgment in Suresh Kumar Bansal [2016 (43)
S.T.R. 3 (Del.)], followed - Sections 66E and 67 ibid read with Rule 2A of
Service Tax (Determination of Value) Rules, 2006 [as amended by Service
Tax (Determination of Value) (2nd Amendment) Rules, 2012 w.e.f. 1-7-
2012] — Vasudha Bommireddy v. Assistant Commr. of S.T., Hyderabad (Telangana) ....... 52
— Passenger Service Fee (PSF) and Airport Tax collected by appellant from
its passengers - Airport tax collected as per Section 22 of Airports
Authority of India Act, 1994 and PSF has been charged in terms of
Aircraft Rules, 1937 - Tax collected by appellant shown separately on the
tickets - Thus appellant complied with the condition of Rule 6 of Service
Tax (Determination of Value) Rules, 2006 and same are not includible in
GST LAW TIMES  30th April 2020  237