Page 18 - GSTL_11th June 2020_Vol 37_Part 2

xvi GST LAW TIMES [ Vol. 37
PENALTY :
— Appellant despite clear provisions for value of security service, paid
Service Tax on commission only, bona fide not proved - Penalty imposed
under Section 78 of Finance Act, 1994 maintained — Commissioner of C. Ex. &
S.T., Surat v. Jalaram Security Services (Tri. - Ahmd.) .................... 189
— for delayed payment of Service Tax when not justified - See under
CENVAT ....................................... 219
— for failure to take registration under category of Construction of
Residential Complex service not imposable when assessee providing
Construction of Residential Complex service along with materials which
is classifiable under Works Contract service - Section 77 of Finance Act,
1994 — Commr. of C. Ex. & S.T., Panchkula v. Amarnath Aggarwal Investment Pvt. Ltd.
(Tri. - Chan.) ...................................... 230
— Quantum of - Reduction of mandatory penalty to 25% in case involving
short payment of duty - Adjudicating Authority not having given benefit
of 25% penalty in writing in the adjudication order, Commissioner
(Appeals) legally correct in extending the benefit of 25% penalty - Section
78 of Finance Act, 1994 — Commissioner of C. Ex. & S.T., Surat v. Jalaram Security
Services (Tri. - Ahmd.) .................................. 189
— Simultaneous penalty under Sections 76 and 78 of Finance Act, 1994 -
Sustainability - As held in 2016 (42) S.T.R. 210 (Guj.), simultaneous
penalties as above not imposable - Penalty imposed under Section 76 ibid
set aside retaining penalty under Section 78 of Finance Act, 1994 — Pearl
Travels v. Commissioner of Central Excise & S.T., Daman (Tri. - Ahmd.) ............ 242
— under Section 70 of Finance Act, 1994 read with Rule 7C of Service Tax
Rules, 1994 imposable for delayed filing of ST-3 returns — Siti Cable
Networks v. Commissioner of CGST, Madhya Pradesh (Tri. - Del.) ............... 219
Pipe Laying services for supply of water - Activity of designing, supplying,
laying, cutting, joining, testing and commissioning of pipeline for supply
of water, taxable under category of Erection, Commissioning or
Installation service - Sections 65(29), 65(39a) and 65(105)(zzd) of Finance
Act, 1994 — Subhash Pipes Ltd. v. Commissioner of Service Tax, Delhi (Tri. - Chan.) ..... 240
PLACE OF PROVISION OF SERVICES RULES, 2012 :
— Rule 9(c) - See under REFUND/REFUND CLAIM ................ 182
Place of removal - Transportation charges for transport of goods from
factory to Port of Export, input service credit admissible, Port being place
of removal - See under CENVAT CREDIT .................... 220
Port of export to be considered as place of removal, input service credit of
transport services from factory to Port admissible - See under CENVAT
CREDIT ....................................... 220
Proprietorship concern is considered as individual person and not a
commercial concern - See under MANPOWER RECRUITMENT OR
SUPPLY AGENCY SERVICE ............................ 233
Quantum of penalty, benefit of reduced penalty of 25% can be given at
appeal stage - See under PENALTY ........................ 189
Ready Mix Concrete (RMC) transported by road by using transit mixers,
GTA services applicable - See under GOODS TRANSPORTATION
AGENCY SERVICE ................................. 193

GST LAW TIMES  11th June 2020  18