Page 16 - GSTL_3rd September 2020_Vol 40_Part 1

xiv GST LAW TIMES [ Vol. 40
furnishing bank guarantee for amount of value of vehicle only - Rule 140
of Central Goods and Services Tax Rules, 2017 - Article 226 of
Constitution of India — JVG Super Cargo Service Ltd. v. State Tax Officer, Jhunjhunu
(Raj.) ......................................... 23
Service Tax and Value Added Tax whether excludes each other - Sale and
service - Service Tax and U.P. Trade Tax Act operate in different areas
and unless work contract involves an element of sale of goods, State
Legislature has no power to Levy Tax under the said Act - Similarly
Parliament also has no power to levy Service Tax on sale of goods -
Where any assessee is carrying on both the work of sale of software and
development of software, then Assessing Authority has to distinguish
and identify between the two in such a harmonious way so as to uphold
the right of both the Legislation to levy tax, which falls within their
respective area for arriving at such conclusion — Tata Consultancy Services v.
Commissioner of Trade Tax, U.P. (All.) ............................ 4
Services provided for industrial development by a Statutory/Public
Authority not liable to tax - Services such as Renting of Immovable
Property Services, Construction of Commercial and Residential
Complexes, Business Support Services, Management, Maintenance or
Repair Services, Manpower Recruitment and Supply Services, Works
Contract Services, etc., to various clients - Appellant, KIADB, established
by enactment of Karnataka Industrial Areas Development Act, 1966 for
the purpose of establishing industrial areas and for promoting rapid and
orderly development of industries in the State of Karnataka is a statutory
body performing statutory functions and exercising statutory powers as
per KIAD Act, 1966 and not liable to pay Service Tax - Section 65(30a)
and 65(64) of Finance Act, 1994 — Karnataka Industrial Areas Dev. Board v. Commr.
of Central Tax, Bangalore North (Tri. - Bang.) ........................ 33
Software - Unbranded software, i.e., specialised and exclusively tailor made
to customers particular requirement - No agreement or contract was ever
filed or brought to the notice of Assessing Authority or Appellate
Authority by the assessee - Agreement executed between assessee and its
clients placed for the first time before this Court in exercise of revisional
jurisdiction - Also additional ground raised before Tribunal in regard to
sale of computer hardware to P.W.D. which is exempted under Section
3A of U.P. Trade Tax Act not taken into consideration even though
Tribunal is the last fact finding Court - Order passed by Tribunal set
aside and matter remitted back to Tribunal to record specific finding after
going through the agreements/contract as to the claim of the assessee in
regard to the application of Software Development and Support service
given to its client as unbranded software not covered under the definition
of goods and is a service to the customers — Tata Consultancy Services v.
Commissioner of Trade Tax, U.P. (All.) ............................ 4
Statutory authority providing various services for industrial development,
Service Tax not leviable - See under SERVICES .................. 33
Steel and Civil Structure on which Water Slides installed in amusement
park, ITC admissible - See under INPUT TAX CREDIT (ITC) .......... 80
Sub-judice matters before High Court, application for advance ruling not
maintainable - See under ADVANCE RULING .................. 125
Swimming pools in amusement park, ITC not admissible - See under
INPUT TAX CREDIT (ITC) ............................. 80
Tribunal’s order - Relevant date of limitation for refund after Tribunal order
- See under REFUND/REFUND CLAIM ..................... 63
GST LAW TIMES  3rd September 2020  32