Page 203 - GSTL_26th March 2020_Vol 34_Part 4

2020 ] SUBJECT INDEX 697
Bank Account (Contd.)
protect interest of revenue - Section 83 of Central Goods and Services Tax
Act, 2017 — Bindal Smelting Pvt. Ltd. v. Addl. Dir. Gen., Directorate Gen. of GST
Intelligence (P & H) ................................... 592
— Provisional attachment - Section 83 of Central Goods and Services Tax
Act, 2017 - Scope of - Attachment of bank account - Mandate is to attach
amount in fixed deposit or saving account - It does not apply to account
having debit balance - Closure of business cannot be permitted unless
running of business itself is prohibited by law — Bindal Smelting Pvt. Ltd. v.
Addl. Dir. Gen., Directorate Gen. of GST Intelligence (P & H) ................ 592
Bank account’s attachment under GST not sustainable in absence of notice
for issuing proceedings under specified provisions of GST law - See
under ATTACHMENT OF BANK ACCOUNT ................. 143
Bank account’s provisional attachment not sustainable on absence of
pendency of any proceedings - See under PROVISIONAL
ATTACHMENT .................................. 203
— power under GST is not absolute - See under ATTACHMENT OF BANK
ACCOUNT ..................................... 592
— under GST when not sustainable - See under ATTACHMENT .......... 3
— under GST, scope of - See under PROVISIONAL ATTACHMENT OF
BANK ACCOUNT ................................. 148
Bank guarantee - Release of seized goods and vehicle under GST
permissible only on furnishing a bank guarantee and not on furnishing
an indemnity bond - See under SEIZURE .................... 145
Banking and Other Financial Services (BOFS) - Commission received by
banks from RBI appointed as its agent in respect of receipts/payments
made on behalf of Government of India, eligible to exemption under
Notification No. 22/2006-S.T. - Sections 65(12) and 65(105)(zm) of
Finance Act, 1994 — Canara Bank v. Commissioner of C. Ex. & S.T. (LTU), Bangalore
(Tri. - Bang.) ...................................... 447
BCCI-IPL only organizing cricket tournament and not being commercial
organization, any services provided to it are not liable to Service Tax —
KPH Dream Cricket Pvt. Ltd. v. Commr. of C. Ex. & S.T., Chandigarh-I (Tri. - Chan.) ...... 456
Belated filing of returns and payment of tax under GST, interest when not
leviable - See under INTEREST .......................... 588
Bias in SCN as issue already pre-judged - See under SHOW CAUSE
NOTICE ....................................... 601
BIHAR GOODS AND SERVICES TAX ACT, 2017 :
— Section 68 - See under DETENTION/SEIZURE ................. 151
— Section 129 - See under DETENTION/SEIZURE ................ 151
Binding nature of C.B.I. & C. circulars - See under CIRCULARS OF C.B.I.
& C. .......................................... 63
Body Building on Chassis - Tippers/Trailers - Classification - Rate of GST -
In terms of explanatory notes to scheme of classification of services under
GST, services relating to manufacture/fabrication of Trailers is
classifiable under SAC 998881 of Tariff - As regards, rate of GST,
applicant’s claim of 12% GST under S. No. 26(i)(id) of Notification No.
11/2017-C.T. (Rate) is not acceptable as services of job work in relation to
body building is specifically covered under S. No. 26(i)(ic) of notification
ibid with 18% GST (9% CGST + 9% SGST) — In Re : SLN Tech-Fabs (Bengaluru)
Pvt. Ltd. (A.A.R. - GST - Kar.) .............................. 290
GST LAW TIMES  26th March 2020  299