Page 192 - GSTL_26th March 2020_Vol 34_Part 4

xiv GST LAW TIMES [ Vol. 34
Returns — Annual returns under GST — Rajasthan High Court’s order
extending deadline for filing of annual returns FORM GSTR-9A and
FORM GSTR-9C, stayed by Supreme Court .................... J19
Scientific and Technical Consultancy services provided by Environment
Protection Training and Research Institute — Value of services whether
can be vivisected into testing charges and Report Preparation charges so
as to levy Service Tax only on Report Preparation charges? ........... J83
Show cause notice — Issuance of corrigendum restricting demand within
five years of limitation period though original show cause notice
proposed demand beyond said period, whether justified? .......... J132
Site Formation and Clearance Service — Exemption under Notification No.
17/2005-S.T., whether admissible in relation to construction of railway
sidings? ....................................... J20
Supervision services whether covered under ‘Customer Care Service
rendered on behalf of client’ and taxable under BAS? .............. J20
Tangible goods services — Sub-leasing of Aircraft whether taxable under
SOTG services? .................................. J135
Trading Goods — Formula for reversal of Cenvat credit under Rule 6 of
Cenvat Credit Rules, 2004? ............................. J21
Transitional Input Tax Credit — Error in filing Form GST TRAN-1, whether
can be corrected by filing revised Form? .................... J136
Transitional Input Tax Credit cannot be disallowed for non-filing or
incorrect filing of Form GST TRAN-1 ...................... J138
Valuation (Service Tax) — Commercial or Industrial Construction services
vis-à-vis Turnkey project, abatement on Civil Work whether admissible? ... J97
Valuation (Service Tax) — Insurance Auxiliary service — Expenses incurred
on pre and post-recruitment training of prospective insurance agents,
whether to be added in value of commission paid to such agents? ....... J22
Valuation (Service Tax) — Maintenance and Repair services of goods sold to
customers, whether taxable on entire contract value or to be taxed only
on 30% value related to labour portion? ..................... J104
Valuation (Service Tax) — Outstanding receivables as on 10-5-2008 from
associated enterprises, a recipient of service, whether taxable? ......... J91
Valuation (Service Tax) — Reimbursable expenses, whether includible in
sitting fee paid to Director? ............................ J132
Works contract — Composition Scheme whether deniable without prior
intimation? ...................................... J97
Works contract — Construction services provided to Government authority
(Uttar Pradesh Jal Nigam), whether liable to tax? ............... J107
Works Contract service — Failure to intimate Department for opting to pay
Service Tax under composition scheme, whether can be a ground to deny
benefit of said scheme? .............................. J134
Works Contract service — Telecom tower installation and painting service,
construction of petrol pumps and industrial buildings and erection of
signaling system for railways on turnkey basis not liable to Service Tax .... J99
Works Contract service provided to Government authority (Uttar Pradesh
Jal Nigam) for laying of pipelines/sewerage system, whether amounts to
construction service? ............................... J107
News Desk

Advance Ruling can determine place of supply under GST : HC ......... J110
CESTAT — Can it hear GST matters in place of GST Appellate Tribunal? ..... J27
GST LAW TIMES  26th March 2020  288