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2020 ] INDEX - 11th June, 2020 xxiii
Unsigned adjudication order is non-est in law - See under ADJUDICATION
ORDER ....................................... 226
Unutilized credit on account of exports, refund after transition to GST
admissible as Drawback of only Customs portion availed on export - See
under REFUND/REFUND CLAIM ........................ 257
Updation of Part B of E-way Bill, necessity thereof when value of goods is
below ` 50,000 - See under DETENTION ..................... 164
VALUATION (SERVICE TAX) :
— Reimbursible expenses - Contract executed by assessee with its customers
specifically stating that all out-of-pocket and other commercial expenses
shall be reimbursed to assessee on actuals - Department not disputing
that amount received by assessee without mark ups - Such expenditure
cannot be considered for charging Service Tax - Mumbai
Commissionerate Trade Notice No. 1/96-S.T., dated 31-10-1996 without
any statutory backing cannot be relied on to uphold demand of Service
Tax on such expenses - Section 67 of Finance Act, 1994 — Brand David
Communication Pvt. Ltd. v. Commr. of CGST & Cx, Kolkata South (Tri. - Kolkata) ....... 227
— Security service - Salary of security guards, PF and ESI being not an
expenditure incurred by appellant on behalf of the service recipient, not
reimbursable expenditures to be deducted from the gross value of
security service - Accordingly, gross amount charged towards providing
service liable to Service Tax - Section 67 of Finance Act, 1994 —
Commissioner of C. Ex. & S.T., Surat v. Jalaram Security Services (Tri. - Ahmd.) ........ 189
Vehicles hiring and renting, demand under Rent-a-Cab Scheme Operator
Service sustainable - See under RENT-A-CAB SCHEME OPERATOR
SERVICE ...................................... 242
Warranty services, input service credit admissible on repair and
maintenance - See under CENVAT CREDIT ................... 180
Water supply, pipe laying taxable under Erection, Commissioning or
Installation service - See under PIPE LAYING SERVICES ........... 240
Workmen Compensation Insurance Policy - See under CENVAT CREDIT ... 251
Works contract awarded by Jawaharlal Nehru Port Trust - Exemption -
Retrospective exemption under Notification No. 9/2016-S.T. -
Department pleaded that appellate authority failed to examine the
existence of claim, if any, filed, or benefit availed, by two sub-contractors
consequent upon restoration of exemption - Also that first appellate
authority failed to ascertain if the respondent had concurred with
Jawaharlal Nehru Port Trust to include the tax component in the
capitalization to avail higher depreciation - Revenue also pleaded that
requirement, in Notification No. 9/2016-S.T., dated 1-3-2016 prescribing
certification of contract having been entered into before 1-3-2015 had not
been complied with - HELD : Impugned order cannot be assailed for
non-compliance with the certification prescribed in exemption
notification as the certificate furnished, though issued on letterhead of
Port Trust, has been attested by Deputy Secretary in the Ministry of
Shipping, GOI - Notification has not prescribed the form or manner in
which certificate of Ministry is to be authenticated - Attestation of
certificate signed by Chairman, Jawaharlal Nehru Port Trust by
competent authority in Ministry of Shipping, therefore suffices as
compliance - Issue of whether any claim for refund has been preferred by

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