Page 20 - GSTL_2nd July 2020 _Vol 38_Part 1

xviii GST LAW TIMES [ Vol. 38
including by way of publishing same on their website so that others who
may not have been able to file TRAN-1 till date are permitted to do so on
or before 30-6-2020 - Articles 14 and 300A of Constitution of India —
Brand Equity Treaties Ltd. v. Union of India (Del.) ...................... 10
Inputs attracting different rates of tax, determination of unutilized credit for
refund purposes - See under REFUND/REFUND CLAIM ........... 113
Intellectual Property services - Transfer of technology - Service Tax liability
under Reverse Charge Mechanism - Services rendered by foreign
company in pursuance of agreement for transfer of technology and
technical assistance for production of aircraft - Such technical know-how,
design, copy right, etc., not being patented in India in view of the
clarification given by the Board, the services received by appellants from
foreign company not in the nature of Intellectual Property services as
defined under Section 2(55b) of Finance Act, 1994 - Service Tax not
attracted under impugned head on reverse charge basis. — Hindustan
Aeronautics Ltd. v. Commissioner of S.T., Bangalore-I (Tri. - Bang.) .............. 75
Intension to evade tax - Suppression with intention to evade tax not
established, extended period of limitation not invocable - See under
DEMAND ...................................... 62
Interest - Tax not paid - In view of clear statutory provision that whenever
any dealer failed to discharge applicable tax in time, is liable to pay
interest @ 18% for delayed period - Interest leviable - Section 50 of
Central Goods and Services Tax Act, 2017 — In Re : Omsai Professional Detective
and Security Services Pvt. Ltd. (Appellate Authority - A.P.) .................. 120
Interim stay not granted on challenge to vires of Section 54(3) of CGST Act,
2017 - See under REFUND/REFUND CLAIM ................... 3
Internet services exclusively provided for employees at residential quarters
for consideration, input service credit admissible - See under CENVAT
CREDIT ....................................... 70
Interpretation of statutes - Includes/Including - It enlarges meaning of
definition to comprehend things according to natural import besides
those declared as included - It means Legislature did not intend to
restrict scope of definition — S. Narendrakumar and Co. v. Commissioner of CGST,
Mumbai East (Tri. - Mumbai) ............................... 95
— Purposive interpretation - Transition provision - Purport of transitory
provisions in Central Goods and Services Tax Act, 2017 to allow smooth
migration from erstwhile Service Tax regime to new GST regime -
Interpretation must be in consonance with said purpose - Section 140(1)
of Central Goods and Services Tax Act, 2017 — Brand Equity Treaties Ltd. v.
Union of India (Del.) ................................... 10
Iron ore lumps and fines shifted from dump yard to Railway siding, activity
not taxable under Cargo Handling Services - See under CARGO
HANDLING SERVICE ............................... 53
Job charges - Ex-gratia job charges - Assessee manufacturing confectionaries
for and on behalf of principal and clearing goods on payment of Excise
duty on basis of MRP declared by principal - When assessee’s capacity, as
a manufacturer not being fully utilized by principal, ex-gratia charges
paid to compensate them from financial damage/injury - Ex-gratia
amount not fixed and mutually decided between two parties - Charges in
nature of compensation in case of low/less utilization of production

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