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2020 ] INDEX - 3rd September, 2020 xv
Unbranded software supplied to Government Department, taxability
thereof under Service Tax - See under SOFTWARE ................ 4
Unjust enrichment not established on payment of tax under protest which
not charged from recipient, refund not deniable - See under
REFUND/REFUND CLAIM ............................ 63
UP TRADE TAX ACT :
— See under SERVICE TAX ............................... 4
— Section 3A - See under SOFTWARE ......................... 4
Value Added Tax and Service Tax whether excludes each other - See under
SERVICE TAX AND VALUE ADDED TAX .................... 4
Vehicle seized with goods, scope of provisional release of vehicle only - See
under SEIZURE .................................... 23
Water slides in amusement park, ITC admissible as goods fall within
meaning of term apparatus, equipment and machinery - See under
INPUT TAX CREDIT (ITC) ............................. 80
Wave Pool Machines in amusement park, ITC admissible including that for
foundation - See under INPUT TAX CREDIT (ITC) ................ 80
Wave pools in amusement park, ITC not admissible - See under INPUT TAX
CREDIT (ITC) ..................................... 80
Works contract - Erection, testing and commissioning of electric sub-station -
Supply of services to Government entity - Rate of GST - Applicant
executing aforesaid work for Odisha Power Transmission Corporation
Limited (OPTCL), a Government Entity engaged in transmission of
electricity - Nature of work undertaken by applicant makes it a
composite supply under works contract - However, work undertaken by
applicant is of industrial nature inasmuch as said Government entity is
not rendering any non-commercial services - Structure arising out of
Works Contract services will be used for commerce by said entity -
Accordingly benefit of Concessional Rate of 12% GST (6% CGST + 6%
SGST), as claimed, not admissible to applicant - Services squarely falling
under Entry No. (ii) of S. No. 3 of Notification No. 11/2017-C.T. (Rate),
dated 28-6-2017 with GST rate of 18% (9% CGST + 9% SGST) for period
from 1-7-2017 to 31-3-2019 and thereafter under Entry (xii) of S. No. 3 ibid
with same rate of GST - Section 9 of Central Goods and Services Tax Act,
2017 - Section 9 of Odisha Goods and Services Tax Act, 2017 — In Re :
Vishwanath Projects Ltd. (A.A.R. - GST - Telangana) .................... 140
— Railway Siding’s construction as immovable property under works
contract, ITC not admissible - See under INPUT TAX CREDIT .......... 99
— Services and development agreement - Supply of various equipment
along with installation, testing and commissioning thereof at site - Clear
demarcation of goods and services to be provided by applicant under
agreement but such supplies naturally bundled and in conjunction with
each other - Major part of contract being supply of goods for which
appellant received separate payment for such goods - Without these
goods, services cannot be supplied - Goods and services supplied as
combination and in conjunction and in course of their business where
principal supply was supply of goods - Supply a composite supply - Data
Centre appeared to be space/room where equipment/machinery/other
various apparatus were to be installed - Value of civil construction
insignificant, as compared to value of goods/services - Major portion in
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