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Temporary export of goods for own use in executing an overseas service contract, without consideration or transfer of title, was held not to constitute a "supply" under GST, relying on CBIC clarification; consequently, IGST was not payable at export and recovery under Sl. No.1(d) of Notification No.45/2017-Customs was inapplicable, making the transaction fall within the exemption for exports otherwise than by way of supply. The denial of BCD/SWS exemption merely due to alleged IGST non-compliance was rejected since the notification grants component-wise exemptions with independent conditions. Extended limitation was disallowed absent fraud/suppression as disclosures were made in statutory documents, and confiscation/fine/penalties were set aside; the demand was quashed and appeal allowed with consequential relief. - CESTAT
Temporary export of goods for own use in executing an overseas service contract, without consideration or transfer of title, was held not to constitute a "supply" under GST, relying on CBIC clarification; consequently, IGST was not payable at export and recovery under Sl. No.1(d) of Notification No.45/2017-Customs was inapplicable, making the transaction fall within the exemption for exports otherwise than by way of supply. The denial of BCD/SWS exemption merely due to alleged IGST non-compliance was rejected since the notification grants component-wise exemptions with independent conditions. Extended limitation was disallowed absent fraud/suppression as disclosures were made in statutory documents, and confiscation/fine/penalties were set aside; the demand was quashed and appeal allowed with consequential relief. - CESTAT
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