Page 191 - GSTL_26th March 2020_Vol 34_Part 4

2020 ] COURT-ROOM HIGHLIGHTS xiii
Order of National Anti-Profiteering Authority under CGST passed beyond
three months of receipt of investigation report whether sustainable? ..... J49
Order of National Anti-Profiteering Authority under CGST pronounced and
signed by three Members whether sustainable though case heard and
order reserved by four Members? ......................... J49
Penalty for delayed filing of GSTR-3B, whether can be waived? .......... J136
Penalty under Section 78 of Finance Act, 1994, whether can be reduced to
25% when tax with interest paid before issue of show cause notice? ...... J132
Penalty waiver on the ground of bona fide belief and payment of tax with
interest, sustainability thereof? .......................... J135
Pipe Laying services provided to Government organizations for lift
irrigation/construction of canal or to Municipal Corporations for
transportation of drinking water, whether taxable? ............... J90
Pipe Laying services provided to State Government industrial organizations
are liable to Service Tax .............................. J90
Printing of bills whether taxable under Business Auxiliary Service? ........ J104
Profiteering under GST — Amount incurred on unusable packaging
materials, development of new packaging cylinder and advertisements
whether can be adjusted against amount of benefit to buyers on account
of GST rate reduction? ............................... J49
Profiteering under GST — Benefit of GST rate reductions whether can be
denied to buyers on account of MRPs being in coinage? ............ J49
Profiteering under GST — Computation of profiteering on product category
level instead of product level whether justified? ................. J49
Profiteering under GST — Extending discounts to distributors on some other
product whether can be considered as passing of benefit of GST rate
reductions to buyer? ................................ J49
Profiteering under GST — Marginal notes appended to Section 171 of CGST
Act, 2017 whether to be considered in its interpretation? ............ J49
Profiteering under GST — Netting off methodology applied in Anti-
Dumping Duty whether can be applied in Anti-Profiteering matters? ..... J49
Railway Lines — Laying down of Railway Lines under agreement with
Railways, whether taxable under Business Support Service? .......... J106
Rebate/Refund of Service Tax paid on commission received for promotion
and marketing of products of overseas entity in India, whether
admissible? ..................................... J89
Rectification of Mistake — Failure of parties to bring into notice of the Bench
a particular decision on the issue, whether can be termed as a mistake on
part of the Bench so as to rectify the Final Order? ................ J84
Refund of Service Tax paid in excess by mistake — Limitation period
prescribed under Excise Section 11B whether applicable? ............ J105
Refund of Transportation services by recipient of Gas through Pipeline on
price revision — Limitation when service provider not paying tax on
provisional basis? .................................. J130
Refund of Transportation services by recipient of Gas through Pipeline on
price revision — Unjust enrichment whether not established in absence of
documents? ..................................... J130
Rent-a-Cab Service — Leasing of motor vehicles by one rent-a-cab operator
to another rent-a-cab operator on monthly leasing basis, whether covered
under the category of Rent-a-Cab Service? .................... J87
Rent-a-Cab service — State Transport Corporation whether covered under
service provider for providing buses to ONGC for carrying their staff? .... J100
GST LAW TIMES  26th March 2020  287