Page 17 - GSTL_23rd July 2020_Vol 38_Part 4

2020 ] INDEX - 23rd July, 2020 xv
Fabricating and forging documents to avoid tax liability, anticipatory bail
granted to accused - See under BAIL ....................... 437
Fake invoices - Input Tax Credit taken from bogus entities and created fake
invoices in order to avail Input Tax Credit, anticipatory bail granted to
accused - See under BAIL ............................. 447
Fees collected from candidates appearing in exams conducted by Central
Government to fill vacancies in government run factory not chargeable to
GST - See under SERVICES ............................ 530
Food and beverages supplied at industrial canteen inside the Government
run factory premises exempted from GST - See under SERVICES ....... 530
Forging and fabricating documents to avoid tax liability, anticipatory bail
granted to accused - See under BAIL ....................... 437
FORM GST RFD-01A not filed along with refund claim due to technical
glitches, refund of ITC admissible on export of goods/services without
payment of IGST - See under REFUND/REFUND CLAIM ........... 465
Fusible interlining cloth, classification of - See under FABRIC .......... 499
Garbage Removal Services to Municipality - Exempted service - Deduction
of Service Tax element from contract value - Sustainability - Aforesaid
service has been an exempted service all along - In instant case, agreed
rate for garbage removal per vehicle was, inter alia, inclusive of Service
Tax, rate of which was not mentioned at all in contract - There was
nothing in contract that rates of services provided would vary on
variation of Service Tax element - Accordingly, if petitioners were
providing exempted service on which no Service Tax was payable,
Municipality cannot justify deduction of amount from contract value on
account of non-payment of Service Tax - Simply because petitioners were
not showing NIL Service Tax separately in invoice, not meaning that
quoted rate did not include its element - Also, Municipality had been
paying said amount to petitioner on such invoices all along before issue
was raised by Audit - Thus, both parties clearly understood terms of
contract - Since agreed rate was all inclusive, deduction of Service Tax
element by Municipality not sustainable - Reduction in contract value in
subsequent contract has no bearing on past contract - Municipality
directed to release all pending amount to petitioners immediately -
Article 226 of Constitution of India — Metrro Waste Handling Pvt. Ltd. v. South
Delhi Municipal Corpn. (Del.) .............................. 438
Garden maintained inside factory premises, ITC admissible - See under
INPUT TAX CREDIT ................................ 530
Gas - Liquefied Petroleum Gas (LPG) - Gas sold in Bottle to
Commercial/Domestic Customers - Applicant purchasing the gas in bulk
only from a non-Government company and a private unlisted company
and selling it by refilling it in cylinders to their commercial/domestic
customers - LPG gas received from companies other than Indian Oil
Corporation Ltd., Hindustan Petroleum Corporation Ltd. or Bharat
Petroleum Corporation Ltd. and supplied to Commercial/Domestic
customers in cylinders of 21 kgs., 17 kgs., 15 kgs. and 12 kgs. not covered
under Tariff Item 2711 19 00 of Customs Tariff Act, 1975 and
consequently under Sl. No. 165 of Schedule-I but under Sr. No. 453 of
Schedule-III to Notification No. 1/2017-C.T. (Rate) and taxable @ 18%
(9% SGST + 9% CGST) for the period upto 24-1-2018 - However, LPG
GST LAW TIMES  23rd July 2020  17