Page 227 - GSTL_26th March 2020_Vol 34_Part 4

2020 ] SUBJECT INDEX 721
E-way Bill (Contd.)
— expiry in transit, no bar in issuing fresh E-way Bill instead of revalidating
expired E-way Bill - See under DETENTION/SEIZURE ............ 151
— expiry, scope of release of goods seized under GST - See under SEIZURE ... 145
— HSN Code wrongly mentioned in invoice, expiry in transit, no bar in
issuing fresh E-way Bill instead of revalidating expired E-way Bill - See
under SEIZURE/DETENTION .......................... 142
— not updated on break down of vehicle carrying tax paid goods, demand
of GST set aside with penalty reduced to ` 10000 - See under
DETENTION .................................... 283
— not updated on break down of vehicle, minor penalty imposable but
demand of tax set aside - See under DETENTION ................ 251
— with minor mistake, quantum of penalty - See under DETENTION ...... 235
— with minor mistake, quantum of penalty - See under PENALTY ........ 240
Ex parte order passed without grant of hearing, order set aside - See under
ADJUDICATION ................................... 24
Examination of accused by GST officers, presence of lawyer during
recording of statement not permitted - See under INVESTIGATION ..... 155
Excise and Taxation Department, Himachal Pradesh, Circular No.
12-25/2018-19-EXN-GST-(575)-6009-6026, dated 13-3-2019 - See under
DETENTION ............................... 235, 261, 272
— See also under PENALTY ............................. 240
Exclusive supply of filters for locomotives, classification of - See under
FILTERS FOR LOCOMOTIVES .......................... 306
Exempted goods - SEZ developer supplied goods without payment of duty,
demand of 10% for using common inputs/input services not sustainable
- See under CENVAT CREDIT .......................... 425
Exemption admissible on composite supply to Government of crushing and
packing of foodgrains for PDS - See under FOODGRAIN SUPPLY ...... 374
— admissible on erection of Signaling System for Railways - See under
WORKS CONTRACT SERVICE .......................... 527
— admissible to commission received by banks from RBI for activity of
receipts/payments made on behalf of Government of India - See under
BANKING AND OTHER FINANCIAL SERVICES (BOFS) ........... 447
— not admissible on auction of flowers as activity not covered under
Commission Agent service for agricultural produce - See under
AUCTION OF FLOWERS ............................. 610
— not admissible to sub-contractor on supply of Skill Development Training
services to main contractor - See under SKILL DEVELOPMENT
TRAINING ..................................... 630
— on contribution from members of association of owners of apartments in
complex, scope of - See under MAINTENANCE OF COMMON AREA
IN RESIDENTIAL COMPLEX ........................... 360
— Works Contract Composition Scheme - Its benefit cannot be denied
merely because option was not conveyed by assessee to department in
writing, especially as Revenue had not prescribed any format for same -
Notification No. 1/2006-S.T — GE T & D India Ltd. v. Commissioner of C. Ex. &
S.T., Chennai (Mad.) .................................. 176
GST LAW TIMES  26th March 2020  323