Page 189 - GSTL_26th March 2020_Vol 34_Part 4

2020 ] COURT-ROOM HIGHLIGHTS xi
Credit Card Services under Banking and Other Financial services — Part of
interchange fee accruing to issuing bank, whether taxable under category
of Credit Card services? .............................. J136
Customs House Agent’s services –– Packing, palletisation, storage,
transportation, handling of import and export cargo undertaken by CHA
themselves, whether to be considered as part of their services and
amount charged therefor liable to Service Tax? ................. J106
Demand — Extended period of limitation, whether invocable in absence of
any mala fide intention to evade Service Tax? .................. J87
Detention/Seizure of goods and vehicle in transit under GST — Issuance of
improper Notice under Section 130 of CGST/Gujarat State GST Act to
driver, only whether valid? ............................ J46
Education services — Auxiliary Education services provided to Educational
Trusts running schools/colleges and also providing coaching for
engineering/medical examinations at a fee, whether eligible to
exemption post 1-7-2012? ............................. J131
Electricity — Service Tax whether leviable on Banking charges, i.e.,
electricity retained by grid as transmission loss while re-selling
purchased electricity from private parties? .................... J108
Electricity Distribution services — C.B.I. & C. Circular No. 34/8/2018-GST,
whether ultra vires Notification No. 12/2017-C.T. (Rate) and Section 8 of
CGST Act, 2017? .................................. J137
Electricity Distribution services — Meter hiring, testing and shifting charges,
application fee for electricity connection and charges for duplicate
electricity bills, whether taxable? ......................... J137
Export of services — Business Auxiliary Service to overseas entities for
facilitation of importation of goods into India, whether amounts to
Export of services? ................................. J21
Export of services — Business Auxiliary Services — Sales promotion of
products in India for a foreign based entity, whether amounting to export
of services? ..................................... J98
Franchise service — Central right income earned under contract with BCCI
for organizing IPL tournament on revenue sharing basis, whether
taxable? ....................................... J94
Franchise service — Management fee received by car manufacturer from
dealers who has been assigned with work of purchase, exchange,
refurbishing and sale of pre-owned cars, whether liable to Service Tax? ... J100
Franchise service — Warrantee services provided by car manufacturers to
customers, whether taxable? ............................ J100
Franchise services — Educational Service in collaboration with foreign
university, whether taxable under RCM? ..................... J92
Health Club and Fitness Service Centre, whether liable to Service Tax on
subscription fee collected from members? .................... J104
Input Tax Credit — Failure to file FORM GST TRAN-1 by last date as
extended — High Court order directing either to reopen GSTN portal or
to accept said form manually, challenged .................... J48
Input Tax Credit (ITC) — Transitional credit — Revision of already filed
FORM GST TRAN-1, whether permissible? ................... J24
Insurance Auxiliary service — Service Tax paid by insurance company on
services received from insurance agent and subsequently recovered from
them by adjusting against commission, whether required to be deposited
with the Government? ............................... J22

GST LAW TIMES  26th March 2020  285