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Exemption (Contd.)
— under Notification No. 14/2004-S.T. admissible to services rendered in
relation to education - See under EDUCATIONAL SERVICES .......... 78
Ex-gratia job charges received as damages not taxable - See under JOB
CHARGES....................................... 60
Export of Business Auxiliary Services, refund of Service Tax admissible
notwithstanding receipt of consideration Indian currency as retention of
amount received from local customers - See under REFUND/REFUND
CLAIM ........................................ 40
— of goods - Input service rebate admissible in respect of CA services - See
under EXPORT REBATE .............................. 101
Export of services - Refund - Unutilized/Accumulated Cenvat credit -
Technical Testing and Analysis service - Tests carried out in India on
goods purchased from overseas and after analysis the relevant report
submitted to the overseas Denmark company - Services rendered by the
appellant being in the nature of export service, eligible to cash refund of
accumulated Cenvat credit under Rule 5 of Cenvat Credit Rules, 2004,
except in relation to credit availed input services denied by the
Commissioner (Appeals) on input services viz. building maintenance
charges and Rent-a-Cab service - Matter remanded to the adjudicating
authority to calculate the admissibility of refund amount except the
credit availed on input services viz. Building maintenance charges and
Rent-a-Cab service — Fertin Pharma Research & Development India Pvt. Ltd. v.
Commissioner of CGST, Navi Mumbai (Tri. - Mumbai) .................... 33
EXPORT OF SERVICES RULES, 2005 :
— Rule 3(2) - See under REFUND/REFUND CLAIM ................. 40
Export rebate - Input service rebate - Export of goods - Incorrect
interpretation of Notification No. 41/2012-S.T. - Refund of Service Tax
paid on Chartered Accountant services denied on the ground that service
used prior to execution of export - HELD : Assessee, exporter of excisable
goods, claiming refund of Service Tax paid on specified services
admittedly used, in and in relation to export - Services not used for
purpose of production of goods - Hence, all services used beyond factory
or premises of production or manufacture and same to be sufficient
compliance of impugned notification - Findings of adjudicating authority
creating concept of pre and post export/clearances services - Whereas
specified services in impugned notification, to be services irrespective of
pre or post export/clearance but those which are beyond place of
production or manufacture - Impugned order held to be result of wrong
interpretation of relevant notification and accordingly, set aside - Section
11B of Central Excise Act, 1944 as applicable to Service Tax vide Section
83 of Finance Act, 1994 read with Notification No. 41/2012-S.T — Bharat
Mines & Minerals v. Commr. of CGST, Dehradun (Tri. - Del.) ................ 101
Extended period of limitation not invocable when amount deposited prior
to issuance of SCN - See under PENALTY AND LATE FEE ........... 44
— not sustainable when figures shown in public documents, i.e., Balance
Sheet and P & L account - See under DEMAND .................. 57
FINANCE ACT, 1994 :
— Section 2(55b) - See under INTELLECTUAL PROPERTY SERVICES ...... 75
— Section 65(3) - See under ADVERTISING SERVICES ............... 57
GST LAW TIMES  2nd July 2020  17