Page 23 - GSTL_2nd July 2020 _Vol 38_Part 1

2020 ] INDEX - 2nd July, 2020 xxi
Printing of flags and glow-sign boards with advertising materials not
taxable under Advertising services - See under ADVERTISING
SERVICES ....................................... 57
Pure Agent services provided by CHA in respect of reimbursable services,
demand not sustainable - See under DEMAND .................. 65
Purposive interpretation of statute - See under INTERPRETATION OF
STATUTE ....................................... 10
Rail Transport services used for food stuff - Exemption - Definition of
‘Food Stuff’ in Sr. No. 20(i) of Notification No. 25/2012-S.T. is inclusive
and not exhaustive - It includes spices/masale, besides “flowers, tea,
coffee, jiggery, sugar, milk products, edible oil” enumerated in its
definition - It could be any substance used as food or to make food — S.
Narendrakumar and Co. v. Commissioner of CGST, Mumbai East (Tri. - Mumbai) ........ 95
Recovery of tax - Garnishee notice for recovery of dues payable to assessee
for appropriation towards Service Tax default - Initiation of appropriate
assessment proceeding and determination of amount payable by assessee
and issuance of demand notice essential before initiation of proceedings
under Section 87 of Finance Act, 1994 - No adjudication done under
Section 73 ibid or any demand notice being raised against assessee at any
point of time - Improper to issue garnishee notices and freezing order
straightaway - Garnishee notices issued before a final determination set
aside/quashed - Department expected to finalize proceeding drawn on
show cause notice dated 21-10-2016 and determine amount payable by
assessee - Only in event of failure to satisfy demand notice issued
thereafter proceeding under Section 87 of Finance Act, 1994 to be
initiated — S. Kumar’s Associates v. Addl. Commr. (Prev.) of Cus., C. Ex. & S.T., Bilaspur
(Chhattisgarh) ...................................... 29
REFUND/REFUND CLAIM :
— by SEZ unit - Limitation - Notification No. 17/2011-S.T. prescribing
limitation period of one year or such extended period as permitted by
Assistant Commissioner of Central Excise or Deputy Commissioner of
Central Excise - Appellant having suffered several setbacks in their
factory during the relevant period including a reference of their company
to BIFR, not able to pursue all Service Tax matters actively and claim
refund in time - Liberal view to be taken and delay in filing the refund
claim condoned - Original authority directed to sanction refund claim to
the extent admissible on merits - Section 11B of Central Excise Act, 1944
as applicable to Service Tax vide Section 83 of Finance Act, 1994 — W.S.
Industries (I) Ltd. v. Commr. of Cus. & C.T., Visakhapatnam (Tri. - Hyd.) ............ 92
— Cash refund of unutilized/accumulated Cenvat credit admissible on
export of Technical Testing and Analysis service - See under EXPORT OF
SERVICES ....................................... 33
— Export of services - Exemption - Business Auxiliary Services -
Commission deducted by assessee in INRs from entire amount received
from local customers of the Parent Company - Procedure of retaining the
service charge/commission amount and only remitting the remaining
portion of the proceeds in foreign exchange to be necessarily treated as
saving of foreign exchange and by implication is akin to receipt of monies
in convertible foreign exchange - Consequently, appellant entitled to
refund - Section 65(105)(zzb) of Finance Act, 1994 and Rule 3(2) of Export
of Services Rules, 2005 — Import Express India Pvt. Ltd. v. Commr. of CGST, Mumbai
Central (Tri. - Mumbai) .................................. 40
GST LAW TIMES  2nd July 2020  23