Page 16 - GSTL_7th May 2020_Vol 36_Part 1

xiv GST LAW TIMES [ Vol. 36
Show Cause Notice (Contd.)
— Pre-SCN consultations before issuing SCN, scope of - See under
ADJUDICATION .................................. 55
Simultaneous investigations by Central and State GST authorities, scope of
- See under INVESTIGATIONS .......................... 23
Statute - Literal interpretation of Statute, scope of - See under
INTERPRETATION OF STATUTE.......................... 3
Strictures against Principal Commissioner - Three binding decisions of
Tribunal, on which reliance was placed by appellant, ignored by
Principal Commissioner by observing that the order of Supreme Court
was a non-speaking one line order and that the question of law had been
kept open by the Supreme Court when decision of the Tribunal in Aryan
Coal Benefications Pvt. Ltd. [2013 (29) S.T.R. 74 (Tribunal)] had not been
set aside by Supreme Court - This certainly did not give liberty to the
adjudicating officer to determine afresh the legal issue - Principal
Commissioner, however, not only exceeded his jurisdiction in taking a
view contrary to the three binding decisions of the Tribunal but even
went to the extent of making observations on the order passed by
Supreme Court - Judicial discipline and propriety demands that the
Adjudicating Authority or the First Appellate Authority should follow
the binding decisions and not make uncalled for comments — Global Coal &
Mining Pvt. Ltd. v. Commissioner of Service Tax, Delhi (Tri. - Del.) .............. 77
Supply of Accommodation, Food and Beverage services - Declared or
published tariff relevant only for determination of the tax rate slab and
GST at the rate so determined would be levied on the actual amount
charged for room stay plus service charges and extra bed charges from
the guest/customer - Classifiable under HSC Code 9963 11 - According to
declared room tariff, rate of GST will be as under : (a) Declared room
tariff up to ` 999 : GST @ NIL [No ITC]; (b) Declared room tariff from `
1,000 up to ` 2,499 : GST @ 12% [ITC allowed]; (c) Declared room rariff
from ` 2,500 up to ` 7,499 : GST @ 18% [ITC allowed]; and (d) Declared
room tariff from ` 7,500 and above : GST @ 28% [ITC allowed] — In Re :
Mangaldas Mehta and Co. Limited (A.A.R. - GST - Guj.) ................... 140
— of Accommodation, Food and Beverage services - Different room tariff
declared for different seasons or periods of the year - GST rate would be
determined according to declared tariff for the room, and GST at the rate
so determined would be levied on the amount charged for restaurant
services from the guest/customer — In Re : Mangaldas Mehta and Co. Limited
(A.A.R. - GST - Guj.) ................................... 140
— of Accommodation, Food and Beverage services - Different tariff declared
for rooms - Highest of such declared tariffs shall be the declared tariff for
the purpose of levy of GST - Applicant liable to pay GST @ 28% on
amount charged for room including breakfast (i.e., ` 3,400) from guest if
declared tariff of any unit of accommodation is ` 7,500 and above per
unit per day or equivalent — In Re : Mangaldas Mehta and Co. Limited (A.A.R. -
GST - Guj.) ....................................... 140
— of Food and Beverage services by restaurants in hotel premises - GST Rate
to be determined according to declared tariff for the room, and GST at
the rate so determined would be levied on the amount separately
charged, for services of breakfast, lunch and dinner, from the
guest/customer - Classifiable under HSC Code 9963 32 - According to
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