Page 16 - GSTL_20th August 2020_Vol 39_Part 3

xiv GST LAW TIMES [ Vol. 39
Rate of GST (Contd.)
— Ongoing business transferred in full on consideration - See under
TRANSFER ..................................... 334
REFUND/REFUND CLAIM :
— of accumulated Cenvat credit - Export of service - Registration, necessity
of - Issue no longer res integra having been decided by this High Court in
cases reported at 2018-TIOL-1126-HC-MAD-ST and 2017 (3) G.S.T.L. 45
(Mad.) holding that registration of assessee was not required for grant of
refund aforesaid - Thus, even though assessee was not registered with
Service Tax Department at relevant time, impugned order of Tribunal
which has followed law laid down above, sustainable - Rule 5 of Cenvat
Credit Rules, 2004 — Commissioner of GST & C. Ex., Chennai v. Pay Pal India Pvt. Ltd.
(Mad.) ......................................... 261
— of excess GST paid, AAR has no jurisdiction to issue directions - See
under ADVANCE RULING ............................ 349
Registration under GST - Cancellation thereof - Revocation of cancellation -
Application for restoration of cancelled registration filed much beyond 30
days resulting in dismissal of appeal - In view of Central Goods and
Services Tax (Removal of Difficulties Order), 2020 issued on 25-6-2020,
where-under relaxation has been given by extending date for filing
application for revocation of cancelled registration upto 31-8-2020,
impugned orders of Assessing as well as First Appellate Authority set
aside - Application dated 19-10-2019 filed for revocation of registration
cancellation order dated 19-1-2019 restored and to be decided within 15
days in accordance with law - Section 30 of Central Goods and Services
Tax Act, 2017/Uttar Pradesh Goods and Services Tax Act, 2017 - Article
226 of Constitution of India — Versatile Construction v. State of Uttar Pradesh (All.) ... 259
— under Service Tax law not necessary for refund of accumulated Cenvat
Credit on export of services - See under REFUND/REFUND CLAIM ..... 261
Reimbursement towards Lost in Hole/Damage beyond Repair of
equipment/tool - Reimbursement of LIH equipment/tools entirely
different from liquidated damages/compensation for any breach of
contract (including delay) as agreed upon between parties -
Equipment/tools are tangible and movable - Amount of reimbursement
of equipment/tools which damaged beyond repair or loss at an agreed
depreciated value of original FoB price of such equipment/tools - Going
by methodology and by nature of equipment/tools, activity of
reimbursement towards lost in hole/damage beyond repair of
equipment/tools rightly classifiable as ‘Supply of Goods’ - Depending
upon nature of actual goods involved in subject activity and classification
to be in accordance with HSN notified for goods and Classification Rules
made in this regard - Provisions relating to chargeability and levy of GST
under Central Goods and Services Tax Act, 2017 and Rules made
thereunder as applicable to supply of goods will apply - Section 7 of
Central Goods and Services Tax Act, 2017 — In Re : Halliburton Offshore Services
Inc. (LIH) (A.A.R. - GST - A.P.) .............................. 275
Removal of defects in writ petition when postponed due to COVID-19 - See
under WRIT PETITION ............................... 259
Renting for commercial purposes - Considering the number of rooms and
amenities provided in it, boarding and hospitality services extended to
the inmates and all the clauses of the lease agreements, the building
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