Page 217 - GSTL_26th March 2020_Vol 34_Part 4

2020 ] SUBJECT INDEX 711
Construction of Complex service (Contd.)
Works Contract prior or post 1-6-2007 and not as Construction of
Complex service scope of which limited to contract of service simplicitor
only - Service Tax demand in respect of contract for supply of goods as
well as services not sustainable prior or post 1-6-2007 under category of
Construction of Complex service - Sections 65(30a), 65(105)(zzzh) and
65(105)(zzzza) of Finance Act, 1994 — Emaar MGF Construction Pvt. Ltd. v.
Commr. of C. Ex., New Delhi (Tri. - Del.) ......................... 509
— Works Contract - Construction of DDA flats of LIG category involving
supply of materials being a composite contract to be classified as Works
Contract and not taxable under the category of Construction of Complex
service w.e.f. 1-6-2007 - Sections 65(30a), 65(105)(zzzh) and 65(105)(zzzza)
of Finance Act, 1994 — Indu Projects Ltd. v. Commissioner of Cus., C. Ex. & S.T.,
Hyderabad-IV (Tri. - Hyd.) ................................ 466
Construction of Residential Complex services taxable only w.e.f. 1-7-2010
with insertion of Section 65(91a) in Finance Act, 1994 and not prior
thereto - Sections 65(91a) and 65(105)(zzzzu) of Finance Act, 1994 —
Ashoka Developers & Builders Ltd. v. Commr. of Cus., C. Ex. & S.T., Hyderabad-I
(Tri. - Hyd.) ...................................... 550
Construction services of laying of pipelines/sewerage system provided to
Government not taxable - See under WORKS CONTRACT........... 574
— Works Contract - Composition Scheme - Civil construction which
included both supply of materials and labour is classifiable under Works
Contract service w.e.f. 1-6-2007 though said activity prior to such date
was classified under Commercial and Industrial Construction service -
Sections 65(25b), 65(105)(zzq) and 65(105)(zzzza) of Finance Act, 1994 —
Indu Projects Ltd. v. Commissioner of Cus., C. Ex. & S.T., Hyderabad-IV (Tri. - Hyd.) ...... 466
Consultancy in the field of environment provided by autonomous
organization, taxability thereof - See under CHARTERED
ACCOUNTANT .................................. 429
Contributions from members of association of owners of apartments in
complex, scope of exemption - See under MAINTENANCE OF
COMMON AREA IN RESIDENTIAL COMPLEX ................ 360
Court - Order of Apex Court on classification under Central Excise,
applicability on VAT matters - See under DECORATIVE LAMINATED
SHEETS ....................................... 123
Cricket tournament - Commercial organization, BCCI-IPL only organizing
cricket tournament not liable to Service Tax - See under BCCI-IPL ....... 456
Cross-examination not allowed in adjudication, order not sustainable - See
under ADJUDICATION .............................. 502
Crushing and packing of foodgrains for Public Distribution System (PDS) is
a composite supply to Government with principal supply of services,
exemption admissible - See under FOODGRAIN SUPPLY ........... 374
Customer - Advance booking of rooms for customers in hotel, amount
retained dut to cancellation by customers not leviable to Service Tax - See
under HOTEL ACCOMMODATION SERVICES ................ 220
CUSTOMS ACT, 1962 :
— Section 100 - See under SEIZURE ......................... 133
— Section 101 - See under SEIZURE ......................... 133
GST LAW TIMES  26th March 2020  313