Page 216 - GSTL_26th March 2020_Vol 34_Part 4

710 GST LAW TIMES [ Vol. 34
CONSTITUTION OF INDIA :
— Article 226 - See under ADJUDICATION ..................... 24
— See also under ADJUSTMENT ...................... 209
— See also under ADVANCE RULING APPLICATION .......... 25
— See also under DEPARTMENTAL CIRCULARS .......... 63, 196
— See also under DETENTION/SEIZURE .............. 151, 193
— See also under EVASION OF VAT .................... 21
— See also under E-WAY BILL ........................ 193
— See also under INPUT TAX CREDIT (ITC) ................ 50
— See also under INTERPRETATION OF STATUTE ........... 78
— See also under PENALTY ......................... 63
— See also under PROVISIONAL ATTACHMENT OF BANK
ACCOUNT ............................... 148
— See also under RECOVERY ........................ 148
— See also under REFUND/REFUND CLAIM ............. 27, 196
— See also under REGISTRATION ..................... 78
— See also under RELEASE OF GOODS .................. 193
— See also under SEIZURE ........................ 20, 45
— See also under SHOW CAUSE NOTICE ................. 601
— See also under TRANSITIONAL PROVISIONS UNDER GST ..... 159
— See also under WRIT JURISDICTION ............ 9, 39, 119, 385
— See also under WRIT PETITION ..................... 82
— Article 243G - See under FOODGRAIN SUPPLY ................. 374
CONSTITUTION (ONE HUNDRED AND FIRST AMENDMENT) ACT,
2016 :
— See under ENTERTAINMENT TAX ........................ 82
Construction of canals/pipelines for irrigation and drinking water under
EPC Turnkey Contract awarded by State Government not liable to
Service Tax under Works Contract service - Section 65(105)(zzzza) of
Finance Act, 1994 — IVRCL-Navyuga-Sew Joint Venture v. Commissioner of S.T.,
Hyderabad (Tri. - Hyd.) .................................. 468
— of mall which was rented out, input services eligible to Cenvat credit
prior 1-4-2011 - See under CENVAT CREDIT ................... 426
— of residential complex and sale thereof prior to and after 13-4-2016,
requirement of reversal of credit for using common input service - See
under CENVAT CREDIT .............................. 416
Construction of Complex service vis-à-vis Works Contract service - DDA
flats constructed under Project Development Agreement to provide
residential facilities to athletes/officials of Commonwealth Games
wherein developer paying an upfront bid amount to DDA which
subsequently transferred 2/3rd of developed residential apartment to
him for onward transfer to individual buyers - In view of Supreme Court
decision in Larsen & Toubro Ltd. [2015 (39) S.T.R. 913 (S.C.)] which
would apply even for period post 1-6-2007 in absence of any amendment
in definition of Construction of Complex service, said agreement which
involved supply of materials as per given specifications with provision
for work and labour would qualify to be a composite and indivisible
GST LAW TIMES  26th March 2020  312