Page 16 - GSTL_2nd July 2020 _Vol 38_Part 1

xiv GST LAW TIMES [ Vol. 38
Documents for availing Cenvat credit - See under CENVAT CREDIT ...... 70
Double Taxation for providing educational services under revenue sharing
model not sustainable - See under DEMAND................... 78
Dutiable goods - Common inputs used to manufacture dutiable and
exempted goods, demand of 6% of value of electricity not sustainable on
reversal of proportionate credit - See under CENVAT CREDIT ......... 50
Educational services provided on business sharing basis, Service Tax under
BAS not leviable - See under DEMAND ...................... 78
— Service rendered “in relation to” education - Exemption under
Notification No. 14/2004-S.T. - Eligibility to - Agreement executed
between assessee and Career Launcher (India) Limited whereby assessee
granted licence to operate professional learning centre - Assessee
engaged in activity of preparing students not only for entrance
examination, but also for academic courses, though at higher level -
Activity conducted by assessee ‘in relation to education’ and, therefore,
assessee clearly entitled to benefit of impugned exemption notification -
Word “education” has wide meaning and includes practice of teaching or
training in particular subject - Apart from other services, assessee also
providing ‘education’ to students - Therefore, principles enumerated in
Sunbeam Infocomm Pvt. Ltd. [2015 (37) S.T.R. 129 (Tri. - Bom.)] to apply
with greater force — Niraj Prasad v. Commissioner of C. Ex. & S.T., Kanpur (Tri. - All.) .. 78
Erection of plants - Taxable value - Income derived from supply of cranes
and mobilization/transport of labour whether includible to pay Service
Tax - Appellant primarily engaged in erection of plants, though it
occasionally also supplies cranes and mobilizes/transports labour - For
erection of plants, specific work orders are issued, but when a client
requires cranes or labour, different work orders are issued and therefore,
the income derived from these separate work orders cannot be clubbed
with the income derived from erection of plants for the purpose of levy of
Service Tax - Various work orders for fabrication and erection were
separate from work orders for hiring of cranes and
mobilization/transportation of labour - Income derived from supply of
cranes/mobilization of manpower has been included in the value of
taxable services by placing reliance upon Rule 5(1) of Service Tax
(Determination of Value) Rules, 2006, which was struck down - Amount
received for supply of cranes/mobilization of labour cannot be treated as
a consideration for the provision of service under the works contract for
erection of plant in terms of Section 67 of Finance Act, 1994 - Reliance
placed on Rule 5(1) ibid for including the cost of cranes/mobilization of
labour in value of taxable services under Rule 5(1) of Service Tax
(Determination of Value) Rules, 2006 not justified — Hajee A.P. Bava & Co. v.
Commr. of C. Ex. & Service Tax, Jaipur-II (Tri. - Del.) .................... 105
Exempted goods - Common inputs used to manufacture dutiable and
exempted goods, demand of 6% of value of electricity not sustainable on
reversal of proportionate credit - See under CENVAT CREDIT ......... 50
Exemption admissible on rail transport of food stuff such as spices/masale,
besides “flowers, tea, coffee, jiggery, sugar, milk products, edible oil - See
under RAIL TRANSPORT SERVICES USED FOR FOOD STUFF ........ 95
— from Service Tax admissible to Industry Association on treatment and
recycling of effluents and solid wastes - See under CLUB OR
ASSOCIATION SERVICE ............................. 46
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