Page 206 - GSTL_26th March 2020_Vol 34_Part 4

700 GST LAW TIMES [ Vol. 34
Cancellation of bookings by hotel due to no-show by customer, Service Tax
not leviable on amount retained by hotel - See under HOTEL
ACCOMMODATION SERVICES ......................... 220
— of CST registration, scope of - See under REGISTRATION ............ 78
— of registration under Central Sales Tax Act, 1956, scope of - See under
INTERPRETATION OF STATUTE......................... 78
— of registration without considering assessee’s reply to SCN not
sustainable - See under REGISTRATION ..................... 604
Captive consumption - Generation of electricity by private parties for
captive consumption, taxability of wheeling and banking of excess
electricity with Grid - See under ELECTRICITY GENERATED ......... 567
Car manufacturer and dealer forming Joint venture on profit sharing basis
for purchase, exchange, refurbishing and sale of pre-owned cars under
brand name, management fee not taxable under Franchise service - See
under FRANCHISE SERVICE ........................... 532
Cargo space booking by provider of Air Travel Agent service, commission
charged not taxable - See under AIR TRAVEL AGENT SERVICE........ 559
Cars hired for transportation of employees, admissibility of ITC under
Rent-a-Cab service - See under INPUT TAX CREDIT .............. 670
C.B.E. & C. Circular No. 17/90-CX-4, dated 9-7-1990 - See under FILTERS
FOR LOCOMOTIVES ................................ 306
C.B.E. & C. Circular No. B-11/3/98-TRU, dated 7-10-1998 - See under REAL
ESTATE AGENT SERVICE ............................. 486
C.B.E. & C. Circular dated 27-7-2005 - See under SITE FORMATION
SERVICE ....................................... 486
C.B.E. & C. Circular No. 97/8/2007-S.T., dated 23-8-2007 - See under
DEMAND ...................................... 442
C.B.E. & C. Circular No. 131/13/2010-S.T., dated 7-12-2010 - See under
BUNDLED SERVICE ................................ 385
— See also under ELECTRICITY METERS ................. 385
C.B.E. & C. Circular No. 11/11/2017-GST, dated 20-10-2017 - See under
PRINTING ................................... 351, 626
C.B.E. & C. Circular No. 30/4/2018-GST, dated 25-1-2018 - See under
TRANSFORMERS SUPPLIED TO INDIAN RAILWAYS ............ 322
C.B.I. & C. Circular No. 34/8/2018-GST, dated 1-3-2018 struck down - See
under DISCOM SERVICES ............................. 385
— See also under WRIT JURISDICTION .................. 385
C.B.E. & C. Circular No. 39/13/2018-GST, dated 3-4-2018 - See under INPUT
TAX CREDIT (ITC) ................................. 127
C.B.I. & C. Circular No. 52/26/2018-GST, dated 9-8-2018 - See under BODY
BUILDING ON CHASSIS.............................. 290
C.B.I. & C. Circular No. 64/38/2018-GST, dated 14-9-2018 - See under
DETENTION ............................... 235, 261, 272
— See also under PENALTY ......................... 240
C.B.E. & C. Circular No. 37/2018-Cus., dated 9-10-2018 - See under
REFUND/REFUND CLAIM ............................ 27
GST LAW TIMES  26th March 2020  302