M/S Abel Space Solutions LLP Vs M/S Schindler India Private Limited (National Anti-Profiteering Authority)
We have carefully considered the material placed before us as well as the claim made by the Applicant and it has been revealed that the Applicant had placed an order for installation of two lifts on the Respondent in the month of December, 2016. It has also been revealed that the Applicant has no grievance against the price of the first lift supplied by the Respondent and the tax levied upon him. It has further been revealed that in respect of the second lift the Applicant has claimed that the Respondent had issued three invoices one of which was issued on 28-06-2017 on which the then applicable Service Tax was charged but on the two invoices issued on 27-07-2017 i.e. after coming in to force of the GST, the tax had been charged without excluding the pre-GST regime Excise Duty and hence he had been charged tax twice once on the pre-GST Excise Duty and subsequently on the full value of the material used in the lift. It is clear from the perusal of the record that the Applicant had paid advance for purchase of this lift and he was charged the Service Tax which was leviable at the time of issue of the invoice on 28-06-2017, which he has not disputed and which is also correct as the Applicant was liable for payment of Service Tax under the then applicable provisions of Finance Act, 1994. However in respect of the two invoices dated 27-07-2017 as the installation of the second lift had been completed after coming in to force of the CGST Act, 2017, he was liable to be charged GST at the rate which was prevalent on 27-07-2017.
