Page 218 - GSTL_26th March 2020_Vol 34_Part 4

712 GST LAW TIMES [ Vol. 34
Customs House Agents services - Valuation (Service Tax) - Packing,
palletisation, storage, transportation, handling of import and export
cargo undertaken by CHA themselves to be considered as part of their
CHA services and not Cargo Handling or Port services and amount
charged therefor liable to be included in taxable value of their services -
However, if such services provided through some other person and
expenses to the extent charged by that person from them reimbursed by
the clients, the same cannot be included in the taxable value of CHA
services - Amount over and above that charged from that person and
collected from clients to be included in the taxable value - Sections 65(35)
and 65(105)(h) of Finance Act, 1994 — Coromandel Shipping Agencies v. Commr. of
Cus., C. Ex. & S.T., Visakhapatnam-II (Tri. - Hyd.) ..................... 569
CUSTOMS TARIFF ACT, 1975 :
Chapter/Heading/Sub-heading/Tariff Item
— Section XVII - Notes 2(e) & 3 - See under FILTERS FOR LOCOMOTIVES ... 306
— 3808 91 91 - See under ODOMOS ........................... 9
— 3822 - See under PHARMACEUTICAL REFERENCE STANDARDS (PRS) ... 182
— 8401 to 8479 - See under FILTERS FOR LOCOMOTIVES ............. 306
— 8421 - See under FILTERS FOR LOCOMOTIVES ................. 306
— 8607 - See under FILTERS FOR LOCOMOTIVES ................. 306
— 87 - See under BODY BUILDING ON CHASSIS .................. 290
Cut-off date for Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 -
See under SABKA VISHWAS (LEGACY DISPUTE RESOLUTION)
SCHEME, 2019 ................................... 61
Death of assessee prior to issuance of assessment order, said order not
sustainable - See under ASSESSMENT ...................... 414
Declaration - Notice for rejecting VCES declaration, limitation thereof - See
under VOLUNTARY COMPLIANCE ENCOURAGEMENT SCHEME
(VCES) FOR SERVICE TAX ............................ 223
— Revision of declaration in FORM GST TRAN-1, writ jurisdiction not
exercisable on extending time limit - See under WRIT JURISDICTION .... 119
Decorative Laminated Sheets - Classification - Order of Apex Court -
Applicability - Tamil Nadu Taxation Special Tribunal having considered
the issue with regard to taxability of paper based laminated sheets and
the assessment having been completed and tax at 10% collected, based on
the decision of the Special Tribunal, Revenue not justified in demanding
tax at 16% by seeking to reopen the concluded assessments by issuing a
clarification based on the premise that Supreme Court, while interpreting
an entry under Central Excise Act, 1944 and Central Excise Tariff
classified the product differently, that too retrospectively - Entry No.
22(iv), Part-C of the First Schedule of Tamil Nadu General Sales Tax Act,
1959 — Commissioner of Commercial Taxes, Chennai v. Sundek India Ltd. (Mad.) ....... 123
Deemed export on supply to SEZ in one State from supplier in another State,
place of supply - See under SEZ .......................... 102
Default bail under GST law on filing charge sheet on 61st day from date of
arrest - See under BAIL ............................... 29
Defaulter - Land belonging to another company cannot be attached along
with Plant and Machinery belonging to defaulter Company - See under
ATTACHMENT OF LAND ............................. 162
GST LAW TIMES  26th March 2020  314