Page 23 - GSTL_18th June 2020_Vol 37_Part 3

2020 ] INDEX - 18th June, 2020 xxi
Roads construction and maintenance under Road Construction
Department, Service Tax deducted by department directed to be
refunded as service is exempted - See under REFUND/REFUND CLAIM . . 303
Royalty charges - Collection of royalty in excess of annual dead rent and any
other charges as may be prescribed in contract, on behalf of Government
for specified mineral dispatched by mining lease from area specified in
Excess Royalty Collection Contract by contractor - Lease holders required
to pay GST under reverse charge mechanism on royalty paid for mining
activities in terms of Notification No. 13/2017-C.T. (Rate) - Reverse
charge mechanism itself not been contested by respondents - Letter No.
P12(52) finance/tax/2017-III, dated 8-11-2017 issued by Finance (Tax)
Department, Rajasthan Government authorizing contractor to collect 18%
GST on amount of royalty collected to be quashed - Section 9(3) of
Central Goods and Services Tax Act, 2017 — Ladu Lal Hiran v. State of Rajasthan
(Raj.) ......................................... 283
Scientific and Technical Consultancy services, input service credit
admissible for supervision and monitoring work - See under CENVAT
CREDIT ....................................... 327
Seizure/Detention of goods and vehicle in transit - Excess goods (tiles) and
undervaluation of goods - Appellant himself and person in-charge of the
conveyance confessed and duly acknowledged the proceedings of the
Adjudicating Authority and waived any personal hearing and notice in
the matter - Quantity mentioned in Tax Invoice, E-way Bill and Challan is
685 boxes only and nothing mentioned about excess quantity of boxes
supporting appellant’s claim of free scheme - Appellants themselves
requested the Adjudicating Authority to release the goods and vehicle
after deposition of GST, penalty & redemption fine as determined in the
impugned order - Value determined by the Adjudicating Authority not
challenged by appellant but deposited the same as determined -
Demand, fine and penalty upheld - Sections 68(3) and 129 of Central
Goods and Services Tax Act, 2017 — In Re : Ganesh Ceramics (Commr. Appl. - GST
- Raj.) ......................................... 352
— of goods in transit under GST - Release of goods - Failure to produce E-
way Bill at the time of seizure of goods - E-way Bill presented before
authorities concerned within two hours not accepted and no reasons
given by State for not accepting it - However, in view of the fact that
there is a recommendation of GST Council that till 31st of March, 2018
demand of an E-way Bill will not be made, demand itself and the
consequential demand of cash security not justified - Goods to be
released forthwith subject to deposit of security to the extent of 50% of
the value of goods in the shape of other than cash or bank guarantee -
Sections 129(1) and 130 of Central Goods and Services Tax Act, 2017 —
Manju Nath Trading Co. v. State of U.P. (All.) ....................... 288
SERVICE TAX VOLUNTARY COMPLIANCE ENCOURAGEMENT
SCHEME, 2013 :
— Rejection of declaration - Six different periodical show cause notices
issued to assessee for period commencing from 16-7-2001 to September,
2011 - All notices deal with demand for Service Tax on commission paid
(retained) by assessee in course of provision of reinsurance business to
foreign insurance companies - Scheme intended for only those Service
Tax defaulters who had registered with, but had failed to file returns -
GST LAW TIMES  18th June 2020  23