Page 232 - GSTL_26th March 2020_Vol 34_Part 4

726 GST LAW TIMES [ Vol. 34
Finance Act, 1994 (Contd.)
— Section 65(105)(zzzzw) - See under HOTEL ACCOMMODATION
SERVICES ...................................... 220
— Section 65A(2) - See under INTERPRETATION OF STATUTE ......... 486
— Section 66 - See under FRANCHISE SERVICES .................. 502
— Section 66A - See under INTELLECTUAL PROPERTY RIGHT SERVICE ... 507
— Section 66D(k) - See under ELECTRICITY METERS ............... 385
— Section 66E(e) - See under HOTEL ACCOMMODATION SERVICES ..... 220
— Section 66F(3) - See under BUNDLED SERVICE ................. 385
— Section 67 - See under SERVICE TAX ....................... 224
— See also under VALUATION (SERVICE TAX) ........ 466, 521, 556
— Section 68 - See under PENALTY ......................... 70
— Section 70 - See under PENALTY ......................... 70
— Section 73 - See under DEMAND ............... 70, 442, 470, 486, 502
— See also under ELECTRICITY ....................... 567
— Section 73(1) - See under DEMAND ........................ 180
— Section 74 - See under RECTIFICATION OF MISTAKE .......... 176, 433
— Section 75 - See under DEMAND ......................... 544
— Section 76 - See under DEMAND ......................... 544
— See also under DEMAND AND PENALTY ............... 224
— Section 77 - See under PENALTY ......................... 70
— Section 78 - See under DEMAND AND PENALTY ................ 224
— See also under PENALTY ......................... 70
— Section 83 - See under REFUND/REFUND CLAIM .......... 232, 470, 562
— Section 83A - See under ADJUDICATION .................... 502
— See also under FINANCE ACT, 1994 ................... 39
— Section 85 - See under APPEAL TO APPELLATE AUTHORITY ........ 577
— Section 86 - See under APPEAL TO APPELLATE TRIBUNAL ......... 422
FINANCE ACT, 2013 :
— Section 106 - See under VOLUNTARY COMPLIANCE
ENCOURAGEMENT SCHEME (VCES) FOR SERVICE TAX .......... 223
— Section 111 - See under VOLUNTARY COMPLIANCE
ENCOURAGEMENT SCHEME (VCES) FOR SERVICE TAX .......... 223
Flowers auction on commission basis taxable under Auctioneer service and
not under Commission Agent service for agricultural produce - See
under AUCTION OF FLOWERS .......................... 610
Food delivery to customers in hotel rooms not liable to Service Tax - See
under HOTEL ACCOMMODATION SERVICES ................. 220
— Diabetic foods - Chocolate flavoured nutritional powders - Prohance-D
specially designed to serve as nutritional powder for people with
diabetics and also marketed as meal replacement for diabetics - Product
not containing sugar and additional ingredients in it were (i)
Isomaltulose, (ii) Gum Arabic, (iii) Inulin, (iv) Myolnositol, (v) Sucralose,
and (vi) Fructose as sugar substitutes - Such ingredients not present in
other product produced by assessee - Normal person not suffering from

GST LAW TIMES  26th March 2020  328