Page 25 - GSTL_18th June 2020_Vol 37_Part 3

2020 ] INDEX - 18th June, 2020 xxiii
Two-wheelers (Contd.)
— for differently abled persons, ITC admissible - See under INPUT TAX
CREDIT ....................................... 397
Undervaluation of goods detected on inspection of vehicle in transit,
demand, fine and penalty sustainable - See under
SEIZURE/DETENTION .............................. 352
University’s learning centers not taxable under Business Support services
for providing education services on behalf of university - See under
LEARNING CENTRES OF UNIVERSITY .................... 334
Unjust enrichment not applicable when amount shown as recoverable in
Balance Sheet - See under REFUND/REFUND CLAIM ............. 318
Unutilised ITC accumulated on account of deemed export of goods &
services, refund when not admissible - See under REFUND/REFUND
CLAIM ....................................... 346
VALUATION (SERVICE TAX) :
— Management, Maintenance or Repairs services - Parking fees collected
from visitors of Malls - Assessee’s submission that gross income to
include Service Tax also and taxable income ought to be computed after
abating amount of Service Tax from gross income in terms of Section
67(2) of Finance Act, 1994, correct - Income shown in balance sheet as
parking fees to be considered as cum-tax value for determination of
Service Tax - Also assessee eligible to avail Cenvat credit of Service Tax
paid on input services, provided to assessee by third party agency or any
other service providers in providing said service of ‘management,
maintenance and repairs‘ of parking area - Case remanded to
adjudicating authority to redetermine taxable demand, interest and
penalties - Sections 65(105)(zzg) and 67(2) of Finance Act, 1994 — MGF
Event Management v. Commissioner of Central Excise, Delhi (Tri. - Del.) ........... 338
Vehicles - Retrofitted vehicles - Two-wheelers covered under HSN Code
8711 20 19 and retro fitment equipment covered under HSN Code 8713 10
90 purchased by assessee to produce two-wheelers compatible for use by
differently abled persons - Two-wheeler neither specially designed or
constructed nor altered to change its basic structure after retrofitment -
Explanatory Notes to Harmonized Commodity Description and Coding
System specifically providing that HSN Code 8713 excludes normal
vehicles simply adapted for use by disabled persons or bicycle fitted with
special attachment and pedalled with one foot and trolley-stretchers -
Therefore, product classifiable under HSN Code 8711 20 19 and not
under Heading 8713 as “Carriage for disable person” attracting GST @
28% — In Re : Sai Motors (A.A.R. - GST - Kar.) ...................... 397
Vehicle’s inspection in transit resulting in recovery of excess goods and
detection of undervaluation, demand, fine and penalty sustainable - See
under SEIZURE/DETENTION .......................... 352
Voluntary Compliance Encouragement Scheme (VCES) - Benefit denied on
the ground that audit team had already visited assessees’s premises -
However, department did not produce register of audit visit to establish
their visit - HELD : Rejection of VCES was improper - Section 106(2) of
Finance Act, 2013 — Surya Enterprises v. Commissioner of C. Ex. & S.T., Chennai-III
(Tri. - Chennai) ..................................... 320
GST LAW TIMES  18th June 2020  25