Ques: 953: Order issued and 120 days passed. On expiry of 90 days, officer issued for bank attachment and took some amount available in the account at that time. Also took some credits from ITC credit ledger. Even after this, there are some tax demands pending to be collected. Can we request the officer to collect the remaining dues from the ITC ledger?

Ans:A per section 79 of the CGST Act, the proper officer may deduct the amount so payable from any money owing to the person which may be under the control of the proper officer

Thus, in this regard, only a request can be made to the concerned officer and it is upon his discretion to allow the recovery of the remaining amount/ dues from the ITC ledger.

Ques: 952: A plot has been allotted by YEIDA YAMUNA EXPRESSWAY INDUSTRIAL DEVELOPMENT AUTHORITY for the purpose of Corporate Office on Lease for a term of 90 years.
Whether RCM is applicable as per Notification 13/2017 5A- renting of immovable property OR 5C

Whether the same is an exempt service as per Notification 12/2017 S. No. 41

Whether any other provisions are applicable related to this transaction.

Ans: In service tax law it was prescribed that any long term lease beyond 30 years will not be taxable but similar provisions are overruled by many advance ruling and they say it’s taxable. Pls analyse carefully

Ques: 951: An exporter has not added freight value in Invoice value and not paid GST on export Invoice. Officer says you need to pay tax on this freight value..while the refund is issued on FOB value…is this stance of department valid.

Ans: At initial level of investigation, department is raising this issue. The matter can be argued before higher authorities.