Page 175 - GSTL_27th August 2020_Vol 39_Part 4

2020 ] SUBJECT INDEX 493
definition in Section 2(93)(a) of Central Goods and Services Tax Act, 2017
- Merely because, applicant having e-mail correspondence with the
employees of clients of Doyen not means that he is ‘carrying on the
business of supply of services’ on behalf of Doyen, as is required as per
definition of ‘agent’ in Section 2(5) ibid - Such services being supplied for
a consultancy fee, is a supply of services as per Para 5 of Schedule II read
with Section 7(1)(a) ibid - Applicant liable to pay GST at appropriate rates
on the supply of consultancy services to Doyen — In Re : Rajesh Rama Varma
(A.A.R. - GST - T.N.) ................................... 32
Consulting services provided abroad to client of principal located in India,
GST leviable as it is not export of services - See under CONSULTANCY
SERVICES ....................................... 32
Consumer Welfare Fund - Scope of refund - Court cannot direct refund of
amount to unidentifiable customers/consumers - Article 226 of
Constitution of India — Binty v. Union of India (Del.) ................. 132
— under Indirect Taxation - Scope of utilization - Applicability of utilization
guidelines to amounts lying unclaimed with Banks/Insurance
Companies, etc. - Said Fund, created under various indirect taxation laws
with rules framed from time to time for utilization of amount, is used for
giving financial assistance to various Universities, Voluntary Consumer
Organization (VCOs) and States to promote and protect welfare and
interests of consumers, create consumer awareness and strengthen
consumer movement - Thus, Government is fully aware of scope of
utilization of amount - Accordingly, petitioners plea of giving same
treatment to unutilized and unclaimed amounts lying with Cooperative
Banks, Insurance Companies, etc is without any basis as it is not
established that said amounts lying with them are in jeopardy - Secondly
Banks, Insurance companies, etc. are regulated by their own set of rules
and regulatory authorities, e.g., RBI/IRDA - These amounts are duly
accounted for in books of accounts and utilized as per set norms under
proper Audit - Petitioner’s plea of misuse of such funds not well founded
for Court to give directions as desired by petitioner - Article 226 of
Constitution of India — Binty v. Union of India (Del.) ................. 132
Consumer Welfare Fund Bill, 2010 - See under WRIT JURISDICTION ...... 132
Consumer Welfare Fund Rules, 2010 - See under WRIT JURISDICTION ..... 132
Co-operative Society, taxability of maintenance charges - See under
MAINTENANCE CHARGES ........................... 206
Copies of documents seized under GST law, scope of supply thereof - See
under DOCUMENTS ................................ 141
Court cannot assume role of legislature to convert a proposed Bill into Law
notwithstanding pendency of Bill with legislature for quite some time -
See under WRIT JURISDICTION ......................... 132
— cannot direct refund of amount to unidentifiable customers/consumers -
See under CONSUMER WELFARE FUND .................... 132
Covers of Pillow, Latex Block, Mattresses - Product not being plain fabrics
but covers for pillow, latex block and mattress, which are made as per
specifications of the customers, classification under Heading 6006 of
Customs Tariff Act, 1975 ruled out - Classifiable as ‘Other made up
GST LAW TIMES  27th August 2020  175