Page 24 - GSTL_23rd July 2020_Vol 38_Part 4

xxii GST LAW TIMES [ Vol. 38
Refund/Refund Claim (Contd.)
enrichment and restitution - Said order not disclosing any ground or
statutory provision whereunder State are entitled to retain said amount -
No justification for State in retaining said amount — Team HR Services Pvt.
Ltd. v. Union of India (Del.) ................................ 457
— of input tax credit - Exports of goods and services without payment of
Integrated Tax - Failure to provide online printout of FORM GST RFD-
01A along with refund claim as required in terms of C.B.E. & C. Circular
No. 17/17/2017-GST, dated 15-11-2017 - Contention that Form not
generated due to technical glitches in system - Assessee informing
Authority about glitches in system - Other applicants also facing similar
problem - Assessee able to take printout subsequently - Assessee not to
be punished for technical glitches - Order passed mechanically and
refund denied for no fault of assessee, thereby unnecessarily fastening
interest liability on Department - Order set aside - Rules 89 and 97 of
Central Goods and Services Tax Rules, 2017 — In Re : Nirajkumar Prabhudas
Patel (Commr. Appl. - GST - Guj.) ............................. 465
Renting of immovable property by Central Government run factory for
commercial purposes, ITC admissible - See under INPUT TAX CREDIT .... 530
— to its employees by Central Government in Government run factory is not
taxable to GST - See under SERVICES ....................... 530
Roads construction and maintenance within factory premises, ITC
admissible - See under INPUT TAX CREDIT ................... 530
School bus facility provided to the children of the employees by Central
Government run factory not chargeable to GST - See under SERVICES .... 530
Security deposit forfeited by Government Department due to non-
fulfillment of certain contract conditions is exempted from GST - See
under EXEMPTION ................................. 530
Security services provided to Government as pure services, exemption from
GST admissible - See under MANPOWER SUPPLY, SECURITY
SERVICES ...................................... 484
Service Tax - Exempted service of Garbage Removal supplied to
Municipality, deduction of Service Tax element from payment made to
vender not sustainable - See under GARBAGE REMOVAL SERVICES TO
MUNICIPALITY .................................. 438
Services supplied by Central Government - Exemption from GST -
Community hall provided on rental basis to employees of the factory -
Appellant, being ‘Central Government’ providing services of renting of
immovable property to its employees, which are non-business entities,
hence such services rendered by Appellant will not be subject to GST in
accordance with the provisions of Sr. No. 6 of Notification No. 12/2017-
C.T. (Rate) — In Re : Ordnance Factory, Bhandara (App. A.A.R. - GST - Mah.) ........ 530
— Exemption from GST - Conducting exams for various staff vacancies in
the factory - Fees collected from candidates who wish to appear in such
examinations - Provider of service (Ordnance Factory Bhandara) being
“Central Government” and the recipient of services (candidates) being
non­business entities, such services provided by Ordnance Factory
Bhandara attract ‘NIL’ rate of tax in view of Sr. No. 6 of Notification No.
12/2017-C.T. (Rate) — In Re : Ordnance Factory, Bhandara (App. A.A.R. - GST - Mah.) ... 530
GST LAW TIMES  23rd July 2020  24