I-T - If search is qua a place and there are two entities in one premises, there can be a common search operation: HC

I-T - Re-opening of assessment initiated in respect of deceased assessee is not sustainable: HC

I-T - Assessee can file declaration under VSV Act for disputed interest charged under Ss 234A, 234B or 234C: HC

I-T - After completion of assessment u/s 143(3), AO cannot issue notice seeking clarifications from assessee : HC

I-T- Assessment proceeding is vaild as based on seized documents received by AO during search conducted in some other cases : ITAT

I-T - Disallowance made u/s 14A cannot be added to assessee's book profit u/s 115JB: ITAT

I-T - When seized documents do not pertain to assessee, no addition can be made based on them without any other corroborative evidence on record: ITAT

I-T - Assessment cannot be based on mere suspicion, conjectures or surmises but on legitimate basis from which reasonable inference of any expenditure being of disallowable nature can be drawn and initial burden of finding such material is on AO: ITAT

GST - Once the application had been processed or order passed, which has attained finality, revenue cannot escape plain effect of the same and liability of interest that arises on noncompliance of the same : HC

GST - Supply of cooking gas to apartment owner through pipeline is found to be naturally bundled with facility and property management services - supply is of 'service': AAR

GST - Developing and managing Web based applications and related services for conducting online Examination of Educational Boards, Council and Universities are exempted: AAR

GST - Supply of gold coins, refrigerator, mixer grinder, cooler, split air conditioner, at nominal price to retailers against purchase of specified units of hosiery goods under a promotional scheme is not a 'composite' supply: AAR

GST - ITC available on items being sold at nominal prices under promotional scheme: AAR

GST - Employer portion of EPF and ESIC is not excludible for the purpose of determination of value of supply u/s 15 of the GST Act: AAR

ST - Even though the portion of service tax which was supposed to be paid by some other person, so long the service tax was paid, credit of same cannot be denied to the recipient of service: CESTAT

Cus - DEPB scrips are similar scrips under which assessee's money stands credited for future liabilities & once there is no more liability, such amount is to be refunded in cash: CESTAT

2021-TIOL-233-AAR-GST

Pioneer Associates

GST -   Issue involved is to decide whether a promoter can pay tax at old GST of 12% (effective rate is 8%) on all advances received after 01.04.2019 in respect of apartments which qualifies the definition of affordable residential apartments as specified in Notification No 03/2019- Central Tax Rate) dated 29.03.2019. 

Held:  All projects have commenced before 1st April, 2019 -  The definition of 'affordable residential apartment' is not applicable in respect of flats having carpet area not exceeding 60 square meter in metropolitan cities or 90 square meter in cities or towns other than metropolitan cities and for which the gross amount charged is not more than forty five lakhs rupees, in an ongoing project in respect of which the promoter has exercised option to pay tax at old GST rates - Where a promoter exercises option in Annexure-IV to pay tax at the rate as specified for item (ie) or (if) against serial number 3 of the Notification No. 3/2019 – Central Tax (Rate), there is no scope to pay tax at a reduced rate of 1% or 5% (effective rate), as the case may: AAR

- Application disposed of: AAR

2021-TIOL-232-AAR-GST

Masterly Kolkata Facility Maintenance Pvt Ltd

GST -   Applicant is providing facility and property management services to each and every apartment owner - This service includes maintenance and repair services related to supply of cooking gas through pipeline and is also applicable to the apartment owner who is not availing the pipeline gas supply - So, when an apartment owner intends to get supply of cooking gas through pipeline, she/he will be provided the same along with the services for which she/he has already been paying to the applicant - So, supply of cooking gas through pipeline is inextricably linked with facility and property management services as provided by the applicant -  It, therefore, follows that in spite of issuance of separate invoices as 'GAS CHARGES BILL" for consumption of gas, supply of gas through pipeline is found to be naturally bundled with facility and property management services and are supplied in conjunction with each other - The instant supply, therefore, shall be treated as 'composite supply' as defined under clause (30) of section 2 of the GST Act where the principal supply is facility and management services - Held that supply of 'cooking gas' shall be classified as Supply of services: AAR

- Application disposed of: AAR

2021-TIOL-231-AAR-GST

Management And Computer Consultants

GST -  Online and offline printing of Pre-Examination items such as Registration Certificate, Examination Enrolment Forms, Admit Cards, Award List for marks entry and other Pre examination related services to Educational Boards, Council and Universities; Designing, Developing and managing Web based applications and related services for conducting online Examination of Educational Boards, Council and Universities and Post examination services of Scanning and Processing of Examination Results, generation and printing of Mark Sheets (Online and offline), Printing of Pass certificates and other related Examination activities for Educational Boards, Council and Universities are exempted supplies in terms of Entry No 66 under Notification 12/2017-Central Tax (Rate) as amended: AAR

- Application disposed of: AAR

2021-TIOL-230-AAR-GST

Kanahiya Realty Pvt Ltd

GST -   Whether the supply of goods such as gold coins, refrigerator, mixer grinder, cooler, split air conditioner, etc. at nominal price to retailers against purchase of specified units of hosiery goods pursuant to a promotional scheme would qualify as individual supplies taxable at the rates applicable to each of such goods as per section 9 of the CGST Act or mixed supply taxable at the highest GST rate as per Section 2(74) read with section 8 (b) of the CGST Act, 2017, in light of the fact that the hosiery goods and goods being sold at nominal price are sold under separate invoices with separate prices; Whether credit of the input tax paid on the items being sold at nominal prices would be available to the applicant. 

Held: Supply shall not fall under the category of 'composite supply' since supply of hosiery goods and goods under promotional scheme cannot be considered as naturally bundled and supplied in conjunction with each other in the ordinary course of business - Supply shall be levied at the rate of each such item as notified by the Government - Provision of providing said goods under the retail scheme circular would undoubtedly qualify as an activity undertaken in the course or furtherance of business - In the present case, a nominal value shall be assigned to the goods under promotional scheme - Since the said goods are not supplied free of cost but at a nominal value, therefore, it cannot be termed as 'gift' - However, in the given scenario, the value of the said goods shall be required to be determined as per provision of section 15 read with rule 27 of the CGST/ WBGST Rules, 2017 as price is not the sole consideration for the supply - Held that supply of goods at nominal price to retailers against purchase of specified units of hosiery goods pursuant to a promotional scheme would qualify as individual supplies taxable at the rates applicable to each of such goods as per section 9 of the GST Act; Credit of the input tax paid on the items being sold at nominal prices would be available to the applicant: AAR

- Application disposed of: AAR

2021-TIOL-229-AAR-GST

Exservicemen Resettlement Society

GST -   Applicant is stated to be a registered society providing security services and scavenging services (Karma Bandhus) to different Medical Colleges & Hospital, District Hospitals and other hospitals of Government of West Bengal - As per labour laws of Government of West Bengal, the applicant claims Minimum Wage + Employer Portion of EPF @ 13% + ESIC @ 3.25% and charges tax @ 18% leviable under the GST Act on gross bill amount in every month for providing security & Karma Bandhus (Scavenging) services to the Government Hospitals - Few hospitals have raised objection that since employer portion of EPF & ESIC amount are deposited with respective authority (i.e. EPF & ESIC), the amount of EPF & ESIC should be exempted from paying GST - Applicant, therefore, seeks ruling on this issue viz. Whether GST is payable on Management Fee/Administrative charges only or otherwise on the complete billing amount ? & Whether employer portion of EPF & ESlC amount of the bill are exempted for paying GST? 

Held: While sub-section (2) of section 15 clearly specifies the elements that will form a part of value of supply, sub-section (3) of section 15 excludes the elements that are not to be included in the value of supply - The aforesaid provisions of the Act leave no room to deduct any amount like management fee, employer portion of EPF and ESIC for the purpose of determination of value of supply under section 15 of the GST Act meaning thereby in the instant case, tax is leviable under section 9 of the Act ibid on the entire billing amount: AAR

- Application disposed of: AAR

2021-TIOL-1989-HC-ALL-GST

Savista Global Solutions Pvt Ltd Vs UoI

GST - An amount of Rs.1,28,50,535/- is refundable to petitioner by respondent No. 6 for the month of July, 2019 - Also, upon exchange of pleadings, there is no dispute that the application for refund was filed by petitioner manually, yet the same was not processed and the refund was not directed to be paid within a period of sixty days therefrom - Therefore, by way of a legal consequence arising from plain language of statute, respondents have exposed themselves to interest liability @ 6% from the date 27.11.2019 onwards, on the amount of admitted refund - No amount having been paid, the interest liability is continuing - Respondent No. 6 claims that it had approved the refund on 06.01.2020 itself and forwarded the file for actual payment to respondent No. 5 who would submit, the refund application and the forwarding letter by respondent No. 6 were moved through physical mode while upon activation of GST portal, application made by petitioner and the further process made by respondent No. 6 should have been through online mode only - Said contentions do not bring out any disentitlement of petitioner either towards the refund or interest payable thereon - The insistence on part of respondent No. 5 to have the details of refund claimed and the refund order passed by respondent No. 6, uploaded on GST portal is an eye wash - Though, the law did contemplate such applications to be made and orders to be passed and also refund to be made through online mode, at the same time, on account of problems that arose upon the introduction of GST regime, Rule 97A of the Rules was introduced to the Rules 2017 by the Central Goods and Services Tax (Twelfth Amendment) Rules, 2017 - Once the application had been processed and or order passed, which has attained finality, respondents cannot escape the plain effect of the same - They also cannot escape the liability of interest that arises on noncompliance of the same - Respondent No. 6 shall refund the entire amount together with interest from the date against 27.11.2019 till the date of issuance of the demand draft @ 6%: HC

- Writ petition allowed: ALLAHABAD HIGH COURT

2021-TIOL-643-CESTAT-AHM

Jay Jee Enterprises Vs CCE & ST

ST - This issue involved is, whether the appellant is entitled for Cenvat credit in respect of Service Tax paid on Man Power Supply and Recruitment Agency Service and Security Service under Reverse Charge Mechanism when the service tax was 100% paid by appellant as a service recipient - Irrespective of the person whether it is service recipient or service provider is liable to pay the service tax but so long the service tax was admittedly paid even by the recipient of service, the Cenvat credit cannot be denied - This issue is no longer res Integra as the Tribunal categorically hold that even though the portion of service tax which was supposed to be paid by the some other person, so long the service tax was paid, the credit of said service tax cannot be denied to the recipient of service - Issue has been settled in favour of assessee - Accordingly, the impugned order is not sustainable hence, the same is set aside: CESTAT

- Appeal allowed: AHMEDABAD CESTAT

2021-TIOL-642-CESTAT-DEL

Jaideep Ispat And Alloys Pvt Ltd Vs CC, CGST, CE & C

Cus - The assessee is importer for heavy and light melting scrap - The issue arises is as to whether the duty which was paid by appellant by using MEIS scripts can be refunded in cash - Issue is no more res-integra - The Tribunal in case of Sun Pharmaceutical Industries held that the credit which stands deposited with Department is required to be refunded to assessee in cash on the simple ground that the same was not recoverable from assessee at all - Revenue though has impressed upon that MEIS scripts and the credit lying thereunder is different from the credit lying under DEPB Scheme but that issue also stands decided by Tribunal only in case of Sel Manufacturing Co. Ltd. 2019-TIOL-933-CESTAT-DEL wherein the issue of allowing the cash refund of payment made rather through DEPB Scripts was under consideration and it was held that DEPB Scripts are again the similar scripts under which the money of assessee stands credited for his future liabilities and once there remains no more liability, that amount is to be refunded to the assessee that too in cash - Both scripts are creditable scripts hence there is no difference in the two at least for the nature of money lying credited therein and the utilization else refund thereof is concerned - The order under challenge is hereby set aside: CESTAT

- Appeal allowed: DELHI CESTAT