Page 187 - GSTL_26th March 2020_Vol 34_Part 4

2020 ] QUESTION-ANSWER BOX ix
Inspection, search and seizure under GST laws — Manner of exercise of
powers thereto — Prabhat Kumar ......................... J117
Job work and manufacturing service — Tilak Singh V. ............... J65
Job work rates under GST — An overview — Ramesh Chandra Jena ........ J35
Notice period recovery — Liable for GST? — CA Venkat Prasad P. and CA
Rasika K. ....................................... J63
Provisional attachment of property under CGST Section 83 — Delegation of
powers? — Sanjeev Kumar Sabberwal ....................... J59
Recovery of interest under GST without hearing taxpayer whether valid? —
CA Venkat Prasad P. and CA Lakshman K. ...................... J4
Renting of a Motor Cab service under RCM — R. Ranganathan ........... J33
Simplified GSTR-9 and GSTR-9C — The right approach — CA K.V.
Padmanathan ..................................... J30
Statutory show cause notices under GST law — Ramesh Chandra Jena ....... J71
Taxability of notice pay as consideration — An analysis — Ramesh Chandra
Jena .......................................... J126
Question-Answer Box
Question-Answer Box

Service of Clinical Research provided to Pharma companies abroad, whether
export of services or domestic supply? ...................... J18
Mining services received from State against payment of royalty —
Classification and GST rates ............................ J44
HSN/Tariff classification & GST rate applicable on supply of bicycle frame
lock to be fixed on Bicycle ............................. J81

Court-room Highlights
Court-room Highlights

Adjudication — Commissioner of Central Excise (Audit) whether has
jurisdiction to adjudicate SCN? .......................... J23
Adjudication order and show cause notice demanding Service Tax on an
activity not sustainable when both failed to classify it under a specific
category ....................................... J93
Air Travel Agent service — Amount charged from customers over and
above freight payable to airlines for booking of cargo space whether
taxable? ....................................... J103
Audio Conferencing services received from a foreign based entity, whether
taxable under category of Internet Telecommunication service when
there is no evidence that same rendered through internet? ........... J46
Audit under Service Tax — Service Tax Rule 5A(2), whether ultra vires
Section 94(1) of Finance Act, 1994? ........................ J47
Banking and Other Financial Services — Commission received by banks
from RBI in respect of receipts/payments made on behalf of Government
of India, whether taxable? ............................. J88
Business Auxiliary Service — Procurement of computer parts and supply of
same to computer manufacturers on a consideration based on number of
units supplied, whether taxable as a service when such consideration also
inclusive of VAT? .................................. J96
Business Process Outsourcing and Call Centre Services, whether qualify as
export of service? .................................. J86

GST LAW TIMES  26th March 2020  283