Page 230 - GSTL_26th March 2020_Vol 34_Part 4

724 GST LAW TIMES [ Vol. 34
decision of Tribunal in 2001 (127) E.L.T. 730 (Tribunal) on parts of gear
box and clutches - Impugned Ruling of AAR sustainable - Section 9 of
Central Goods and Services Tax Act, 2017 — In Re : Parker Hannifin India Pvt.
Ltd. (App. A.A.R. - GST - Kar.) .............................. 306
FINANCE ACT, 1994 :
— Applicability of provisions of Central Excise Act, 1944 to Service Tax -
Notification dated 9-6-2017 although issued under Section 2(b) of Central
Excise Act, 1944 fixing the territorial jurisdiction of the
officials/authorities functioning under the said Act; obviously it applies
to the proceedings arising under Finance Act, 1994 - Several provisions
incorporated in Chapter V ibid both by definition, designation and
implication make the Central Excise officials as its ex officio
functionaries; Section 83A of Finance Act, 1994 which finds place in
Chapter V ibid deems the Service Tax to be a “duty of Excise” and
thereby, makes the enlisted provisions of 1944 Act to be applicable to the
proceedings under the 1994 Act, mutatis mutandis — MFAR Constructions
Pvt. Ltd. v. Union of India (Kar.) ............................. 39
— See also under INPUT TAX CREDIT (ITC) ................ 50
— Chapter V - See under ADJUDICATION ..................... 70
— Section 65(4) - See under AIR TRAVEL AGENT SERVICE ............ 559
— Section 65(12) - See under BANKING AND OTHER FINANCIAL
SERVICES ...................................... 447
— Section 65(19) - See under EXPORT OF SERVICES ................ 523
— See also under IPL TOURNAMENT ................... 456
— See also under PRINTING OF BILLS ................... 556
— Section 65(19a) - See under BUSINESS EXHIBITION SERVICE ......... 544
— Section 65(19)(iv) - See under INTERPRETATION OF STATUTE ........ 470
— Section 65(20) - See under RENT-A-CAB SERVICE ................ 526
— Section 65(25aa) - See under HEALTH CLUB AND FITNESS SERVICE .... 552
— Section 65(25b) - See under CONSTRUCTION SERVICE ............ 466
— Section 65(26) - See under COMMERCIAL TRAINING OR COACHING
SERVICES ...................................... 502
— Section 65(30a) - See under CONSTRUCTION OF COMPLEX SERVICE . 466, 509
— Section 65(35) - See under CUSTOMS HOUSE AGENTS SERVICES ...... 569
— Section 65(39a) - See under PIPE LAYING SERVICES .............. 450
— See also under WORKS CONTRACT ................... 574
— Section 65(47) - See under FRANCHISE SERVICE ................ 532
— See also under FRANCHISE SERVICES ................. 502
— Section 65(52) - See under HEALTH CLUB AND FITNESS SERVICE ..... 552
— Section 65(55a) - See under INTELLECTUAL PROPERTY RIGHT
SERVICE ....................................... 507
— Section 65(55b) - See under INTELLECTUAL PROPERTY RIGHT
SERVICE ....................................... 507
— See also under VALUATION (SERVICE TAX) ............. 521
— Section 65(68) - See under IPL TOURNAMENT ................. 456
— See also under REAL ESTATE AGENT SERVICE .......... 70, 486
— Section 65(89) - See under REAL ESTATE AGENT SERVICE .......... 70
GST LAW TIMES  26th March 2020  326